Submitted by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2017-02-21T12:56:18Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação Parcial - Audilene C. F. Santos.pdf: 6640816 bytes, checksum: 9ea21317ab1afebd5222228e7cceb92f (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2017-02-21T12:56:39Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação Parcial - Audilene C. F. Santos.pdf: 6640816 bytes, checksum: 9ea21317ab1afebd5222228e7cceb92f (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2017-02-21T12:58:54Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação Parcial - Audilene C. F. Santos.pdf: 6640816 bytes, checksum: 9ea21317ab1afebd5222228e7cceb92f (MD5) / Made available in DSpace on 2017-02-21T12:58:54Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação Parcial - Audilene C. F. Santos.pdf: 6640816 bytes, checksum: 9ea21317ab1afebd5222228e7cceb92f (MD5) Previous issue date: 2016-10-27 / Users of air transport, particularly those companies that are part of the PIM (Industrial Pole of Manaus) have gone through a customs clearance process in their imported goods not very optimized when they are packed in containers and wooden supports. The import customs clearance is to examine the transparency of the data declared by the importer in relation to imported goods, thus completing customs clearance. Thus, for the goods to be shipped and delivered to your legal representative, it is necessary that the Brazilian Airport Infrastructure Company (Infraero) perform a filter of imported goods which are packaged in packaging and timber supports and make the separation of the same in an area called ARM 5F (Warehouse for convicted wood), for the Ministry of Agriculture, Livestock and Supply (MAPA) start their supervision, using this two forms filled out manually on site by fiscal MAPA, which are the form XIX (Application for Inspection of Packaging wood brackets) and Form XII (Occurrence Term). In this scenario, the use of modern technology such as mobile applications (APP) arise as a way to provide the user, convenience, mobility and functionality during the inspection process. This paper proposed the development of an APP entitled Libera already that could be used to replace the two main forms cited. The APP development phase and layout was made with the participation of a tax MAPA, and from these definitions, the features of APP were built to take on the screens all participating items in the forms. The product built in this work differs from commercial products, because it took into account the activity end of the MAP, the inspection of goods, in this case, it is only, those packed in containers and wooden supports. The approach described in this paper aims to offer the MAP a more flexible and automated surveillance operation, using the APP Libera Already, bringing the process speed in analysis and release of goods. / Usuários do transporte aéreo, particularmente as empresas que fazem parte do PIM (Pólo Industrial de Manaus), têm passado por um processo de despacho aduaneiro em suas mercadorias importadas não muito otimizado, quando estas estão acondicionadas em embalagens e suportes de madeira. O despacho aduaneiro de importação consiste em examinar a transparência dos dados declarados pelo importador em relação à mercadoria importada, para assim concluir seu desembaraço aduaneiro. Dessa forma, para que a mercadoria seja despachada e entregue ao seu representante legal, é necessário que a Empresa Brasileira de Infraestrutura Aeroportuária (INFRAERO) realize um filtro das mercadorias importadas que estão acondicionadas em embalagens e suportes de madeira, e faça a separação das mesmas, em uma área chamada ARM 5F (Armazém para madeira condenada), para que o Ministério da Agricultura, Pecuária e Abastecimento (MAPA) inicie sua fiscalização, utilizando para isto, dois formulários preenchidos manualmente in loco pelo fiscal do MAPA, que são o Formulário XIX (Requerimento para Fiscalização de Embalagens e Suportes de Madeira) e o Formulário XII (Termo de Ocorrência). Diante desse cenário, o uso de tecnologias modernas como os aplicativos mobile (APP) surgem como uma forma de proporcionar ao usuário, praticidade, mobilidade e funcionalidade durante o processo de fiscalização. Este trabalho propôs o desenvolvimento de um APP intitulado Libera Já, que pudesse ser utilizado para substituir os dois principais formulários citados. A fase de desenvolvimento do APP e layout foi realizada com a participação de um fiscal do MAPA, e, a partir dessas definições, as funcionalidades do APP foram construídas de modo a ter nas telas todos os itens participantes dos formulários. O produto construído neste trabalho se diferencia de produtos comerciais, pois levou-se em consideração a atividade fim do MAPA, a fiscalização de mercadorias, que neste caso, trata-se somente, daquelas acondicionadas em embalagens e suportes de madeira. A abordagem descrita neste trabalho, visa oferecer ao MAPA uma operação de fiscalização mais flexível e automatizada, com o uso do APP Libera Já, trazendo ao processo agilidade na análise e liberação das mercadorias.

The Master's thesis is focused on organization of customs procedures at Siemens, s.r.o. The goal is to design efficient organization of in-house customs declaration, to suggest variants of implementation of customs software SIECUS while taking into consideration also possibility of SIECUS implementation in other Siemens companies in Czech Republic and to compare consequences of these variants with the current state. The first part of this thesis describes customs regulations and focuses on electronic customs clearance and simplifications that can be granted by customs authorities. The second part compares internal and external organization of customs clearance which forms a basis for recommendations for Siemens management. Possibility of using in- house customs declaration by other Siemens companies in Czech Republic is also reflected and its consequences are described in this thesis.

The Master's Thesis is focused on customs transit, especially Common and Community transit. Prerequisites, process and termination are analysed, including simplified procedures. The Master's Thesis puts customs transit within a broader context of international trade and customs procedures, states relevant legislation, underlines risks related to their formulation and proposes solutions. The practical application is written from the point of view of Siemens, for which compliance with rules and regulations is essential and therefore is a good example to illustrate how to resolve the inconsistency of legislation with the business practice.

[pt] O fluxo intenso de mercadorias entre países é uma característica marcante da globalização. Isto ocorre porque cada vez mais empresas procuram instalar unidades produtivas próximas aos mercados consumidores, enquanto que seus fornecedores situam-se em vários países. Conseqüentemente, cresce a importância do planejamento da movimentação de materiais dentro de um sistema logístico internacional. Decisões relativas à escolha dos meios de transportes, dos terminais multi-modais de carga, dos equipamentos para manuseio, das estratégias de armazenagem, da embalagem e unitização dos produtos, e de sistemas de informação, são estratégicas para o sucesso do projeto de rede. As cadeias de suprimentos projetadas pelas multinacionais automotivas são um dos os maiores exemplos de redes de fluxos internacionais de produtos. Neste contexto, a presente dissertação realiza uma análise da logística de importação de partes e peças amparadas pelos conceitos de produção, embalagem e transporte Completely-Knocked-Down (CKD) e Part-By- Part (PBP), através do estudo de caso dos projetos dos automóveis Classe A e Classe C, produzidos pela montadora DaimlerChrysler do Brasil na sua unidade produtiva localizada na cidade de Juiz de Fora. / [en] The increase of material flows between countries is a strong characteristic of globalization. It happens because more and more companies are installing production units near their main markets and their suppliers` plants can be in located in different sites around the world. Therefore the importance of supply chain planning increases into the logistics system. Decisions about warehousing, transport modes, inter-modal terminals, handling equipments, packaging, unitization and information systems are strategic for the success of the network project. The multinational automakers are one of the biggest players of the international material flow. Within this context, the present master`s thesis proposes a supply chain analysis of automotive import parts involving Completely-Knocked-Down (CKD) and Part-By-Part (PBP) production, packaging and transport concepts, by the analysis of a case study of A-Class and C-Class logistics project models assembled by DaimlerChrysler in Juiz de Fora city (Brazil).

Made available in DSpace on 2015-04-22T22:10:32Z (GMT). No. of bitstreams: 1 Enily Vieira.pdf: 1694755 bytes, checksum: 6d8dfa6ad931b649316127bb22700791 (MD5) Previous issue date: 2011-12-13 / The airport infrastructure and services of customs clearance of imported cargo can be considered a competitive advantage of companies in the Industrial Pole of Manaus (PIM). Reducing the time of cargo clearance would be just one advantage. The study aims to propose a management model agile and flexible in receiving air cargo imported inputs so that it satisfactorily meets the agile supply chain, which has the ability to respond to change, diversity, the unpredictable demands of customers, and which reduces the risk of pipeline breaks for companies in the PIM. This work, which culminates with a case study not only addresses the manufacturers of high-tech and innovative products that are of high value added, but all the actors (INFRAERO, RFB, ANVISA, MAP, broker, importing companies) involved import cargo, since his arrival in TECA to the delivery of cargo to the importer. The research call attention to the importance of infrastructure and services in the fast release of imported cargo through a management model able to include in the PIM requirements of external competitiveness of supply chains, using appropriate strategies such as model uncertainty supply chain (MICS). As a result, obtained presents an alternative model identified as the Special Customs Regime of Industrial Warehouse on Computerized Control (Ricof), considered an instrument of attraction and facilitator of global business development of products considered as part of the chain of uncertainty, so that gain is observed not only the logistical and tax, knowing that in Brazil there are no special schemes and atypical, as the companies of the Industrial Pole of Manaus (PIM). / A infraestrutura aeroportuária e os serviços de desembaraço aduaneiro de cargas importadas podem ser considerados uma vantagem competitiva das empresas no Pólo Industrial de Manaus (PIM). A redução do tempo de liberação de cargas seria apenas uma das vantagens. O estudo tem como objetivo propor um modelo de gerenciamento ágil e flexível na recepção de cargas aéreas de insumos importados de modo que este atenda satisfatoriamente a Cadeia de Suprimentos Ágil, que tem a capacidade de responder as mudanças, diversidades, demandas imprevisíveis dos clientes, e que reduz os riscos de interrupções dos fornecimentos para as empresas do PIM. Este trabalho, que culmina com um estudo de caso, não somente aborda os fabricantes de produtos high-tech e inovadores, que são de alto valor agregado, mas todos os atores (INFRAERO, RFB, ANVISA, MAPA, DESPACHANTE, Empresas Importadoras) envolvidos na importação da carga, desde sua chegada no TECA até a entrega da carga para o importador. A pesquisa dá visibilidade à importância da infraestrutura e rapidez nos serviços de liberação de cargas importadas, através de um modelo de gerenciamento capaz de incluir o PIM nas exigências da competitividade externa entre as cadeias de suprimento, fazendo uso de estratégias adequadas como o modelo de incerteza da cadeia de suprimentos (MICS). Como resultado obtido é apresentado um modelo identificado como alternativa ao Regime Aduaneiro Especial de Entreposto Industrial sobre Controle Informatizado (RICOF), considerado instrumento de atração e facilitador de desenvolvimento das empresas globais de produtos considerados como integrantes da cadeia de incerteza, de modo que seja observado o ganho logístico e não apenas o tributário, sabendo que no Brasil não se inclui os regimes especiais e atípicos, como as empresas do Pólo Industrial de Manaus (PIM).

Magistro baigiamajame darbe nagrinėjama muitinės informacinės sistemos transformavimo bei pritaikymo veikti e-muitinės sąlygomis problema. Išsikeltas tikslas yra sąlygojamas prieštaravimo tarp galiojančio muitinės veiklos teisinio reglamentavimo ir sparčiai besikeičiančių globalaus verslo sąlygų. Būtinybė visus prekybos veiksmus atlikti elektroninėje terpėje reikalauja papildyti muitinės informacinę sistemą trūkstamais elementais bei keisti muitinės informacinės sistemos funkcionavimo teisinę aplinką. Norint suformuluoti šios problemos sprendimo siūlymus išnagrinėta mokslinėje literatūroje aptinkama e-muitinės elementų (elektroninių duomenų mainų, e-eksporto bei kt.) taikymo praktika įvairiose šalyse. Naudojant duomenų analizės metodą atlikta muitinės informacinės sistemos funkcionavimo analizė, parengta statistinių duomenų analizė lyginant gautus duomenis su kitomis ES šalimis. Išanalizavus teorinius bei praktinius muitinės informacinės sistemos funkcionavimo e-muitinės kontekste aspektus baigiamojoje dalyje atlikta galiojančių ES, Lietuvos, bei Muitinės departamento norminių teisės aktų analizė ir nustatytos teisinės reglamentavimo spragos trukdančios e-muitinės efektyviam veikimui bei plėtojimui. Apibendrinus iš kiekvienos dalies gautus rezultatu pateikiamos išvados bei problemos sprendimo siūlymai. / The problem of the Customs Information System transformation and its adaptation to operate under the conditions of e-customs is being analyzed in the master‘s final work. The aim of this work is defined by contradiction between the applicable legal regulations for the activities of the Customs and rapidly changing conditions of global business. The necessity to perform all trade actions in the electronic medium requires to supplement the Customs Information System with the missing elements and to change the legal environment for the operation of the Customs Information System. In order to provide offers for the solution of this problem, practice of application of e-customs elements (electronic data exchange, e-export, etc) in different countries has been analyzed in the scientific literature. Using a method of data analysis, Customs Information System analysis has been made, and analysis of the statistical data has been established by comparing the received results with the other EU countries. After the analysis of the theoretical and practical aspects of the operation of the Customs Information System in the context of e-customs had been made, the final part of the work has been dedicated to the analysis of the applicable regulatory legislative acts of the EU, Lithuania and the Customs Department; and legal gaps of the regulations which impede efficient operation and development of e-customs has been defined. After summarizing the results of every part, conclusions and... [to full text]

Made available in DSpace on 2016-08-02T21:42:34Z (GMT). No. of bitstreams: 1 GUI.pdf: 455595 bytes, checksum: 585145b3ae2a425b31967a915a230cbf (MD5) Previous issue date: 2014-03-24 / The central aim of this work is to present the influence of economic theories in the decision of wholesale firms in to outsource customs clearance in Sao Paulo. For this, the history of outsourcing is displayed briefly, next the surveys and studies on outsourcing and justifications theories that show possible influences on firms decision to outsource customs clearance, such as: Transaction Cost Theory, Agency Theory, Resource-Based View Theory and Core Competence Theory. Addition to contextualize Brazilian foreign trade, considering its history and economic representativeness, will be presented the activities related to customs clearance, which can influence companies to outsource this service in the city of Sao Paulo. After the explanation on the subject, through empirical research making use of questionnaire with closed questions applied to a non-probabilistic sample, it was found a relationship between the theories mentioned above and how they influence the process of companies importing and exporting wholesale to outsource customs clearance. We used the ANOVA test and possible additions to the Dunnett T3 test and Tukey test and it was found that there are difference in responses between respondents who outsource fully, partially or not outsource this activity besides the difference between these levels of outsourcing it was found that all economic theories presented in this work have some influence on outsourcing of customs clearance / O objetivo central deste trabalho é verificar a influência das teorias econômicas na decisão das empresas de comércio atacadista em terceirizar o despacho aduaneiro na cidade de São Paulo. Para isso, a história da terceirização é apresentada brevemente, seguida do levantamento e estudos sobre terceirização e fundamentação das teorias econômicas que mostram possíveis influências na decisão das empresas em terceirizar o despacho aduaneiro: a Teoria do Custo das Transações, a Teoria da Agência, a Teoria do Resource-Based View (RBV) e a Teoria das Competências Essenciais. Além de contextualizar o comércio exterior brasileiro, levando em conta sua história e representatividade econômica, foram apresentadas as atividades ligadas ao despacho aduaneiro, que podem levar as empresas a terceirizar este serviço na cidade de São Paulo. Após a explanação sobre o tema, por meio de pesquisa empírica valendo-se de questionário de perguntas fechadas, aplicado a uma amostra não probabilística por conveniência, verificou-se a relação existente entre as teorias mencionadas acima e o quanto elas influenciam o processo das empresas importadoras e exportadoras do comércio atacadista para terceirizarem o despacho aduaneiro, foi usado o teste ANOVA e possíveis complementações como o do Teste de Dunnett T3 e do Teste de Tukey que constataram a diferença de respostas entre os respondentes que terceirizam totalmente, parcialmente ou não terceirizam esta atividade, além da diferença entre estes níveis de terceirização verificou-se que todas as teorias econômicas apresentadas neste trabalho possuem alguma influência sobre a terceirização do despacho aduaneiro.

通關便捷化與反恐皆是目前全球的重要趨勢。通關便捷化可降低企業經營成本，提高國際市場競爭力，並吸引各國企業投資；而反恐則可預先篩選過濾高風險危害，保護國土安全，避免貿易癱瘓。大勢所趨，我國無法自外於潮流，必須儘所能尋求反恐成效與整體通關效率兩者兼顧的有效措施，提升關務行政效能及增進國際貿易競爭力，以保障我國未來經濟之穩定與成長。 通關反恐與通關便捷其實很難兩全其美，一味講求通關便捷固然會疏於反恐，因而影響貿易安全，然過於嚴格的反恐措施亦必影響通關便捷化。因此，如何兼顧通關便捷與安全，是全球海關未來的重要課題，本研究乃基於剖析通關便捷化與911後之通關反恐，進一步推導出兼顧通關便捷及貿易安全之策略，並選定目前蔚為世界趨勢的WCO SAFE標準架構作為所需兼顧策略的探討內容，從WCO SAFE標準架構之國際發展趨勢、各國導入WCO SAFE標準架構之情形、其他國際性供應鏈安全計畫等諸項，分析出兼顧通關便捷及貿易安全趨勢我國應有的策略和具體做法。 本研究對於如何真正做到通關無紙化、如何落實廉政海關、ECFA所遭遇的問題及如何透過ECFA與世界接軌、如何以京都公約的做法加強通關便捷化、我國執行反恐的重點、如何協助國內廠商通過國際安全標準認證、如何參酌國際規範適時修正我國關稅法規並調整關稅措施、如何提升我國海關通關效能等關鍵問題，均提出具體可行建議和可行細節規劃。 / Customs clearance Facilitation and anti-terrorism are important trends at present in the world. Clearance Facilitation can reduce enterprise's operation costs, raise the competitiveness of international markets, and attract enterprise investments from other countries. Through the anti-terrorism mechanism most high- risk factors could be sifted out prior to the importation of goods or the arrival of people, so we may protect the security of the territory, prevent trade from being paralyzed. Taiwan, a member of the global village, can never exclude itself from the global trends, and must seek the effective measures to attain both anti-terrorism effect and clearance efficiency, improve customs administrative efficiency and promote international trade competitiveness, in order to ensure Taiwan’s economic stabilization and growth in the future. It seems very difficult to strike a balance between Customs clearance facilitation and anti-terrorism; i.e. getting both of the two tasks done well is really a challenge to a country. While simply stressing clearance facilitation will undoubtedly be negligent of anti-terrorism, and even sacrifice trade security, but overly strict anti-terrorism measures will affect clearance facilitation. So, how to attain both clearance facilitation and security is an important task for world Customs as a whole. This study is to analyze clearance facilitation and anti-terrorism after the 911, then derives further the strategies to attain both clearance facilitation and security, and it selects WCO SAFE standards, which are a leading guide for world trade procedures, to be the discussion content necessary for the eclectic strategies. This study tries to derive the strategies and concrete procedures that Taiwan may adopt to attain clearance facilitation and trade security based on the trends of international development of WCO SAFE standards, the situation various countries adopt WCO SAFE standard structure, other international supply chain safety plans, etc. This study proposes feasible suggestions and detailed plans in regard to how to accomplish paperless customs clearance, how to put customs integrity into practice, the problems the ECFA encounters and how to integrate with the world through ECFA, how to strengthen clearance facilitation with the implementation of the Kyoto Convention, the focal point of Taiwan executing the anti-terrorism policy, how to help the domestic manufacturers to pass international safety standard authentication, how to revise Taiwan’s Customs regulations and adjust tariff measures in consultation with international norms at the right time, how to improve customs clearance efficiency, etc.

在我國入出境的旅客，大多數是經由桃園國際機場入出境，因此桃園國際機場可說是我國國家的大門，國際機場予人的觀感就是對於我國的第一印象。當旅客抵達國際機場時，首先會接觸到的即是海關通關作業，因此如果海關通關作業的服務品質良好，不但可提高旅客滿意度，更有助於提升我國在國際中的形象。 本研究參考Parasuraman,Zeithaml＆Berry（1988a，1991）所發展之服務品質量表，根據台北關稅局的海關通服務特性加以修正，設計出服務品質有關的26個題項，另參考Olorunniwo, Hsu＆Udo（2006）與Ruyter, Wetzels＆Birgelen（1999）對顧客服務滿意度的定義，並依此定義設計旅客滿意度量表的5個題項，衡量海關通關服務品質與旅客滿意度，運用SPSS統計套裝軟體，對回收之有效問卷進行統計分析，驗證本研究所探討之假設。本研究發現如下： 一、入境旅客所期望的海關通關服務水準與其實際所感受到的服務水準有顯著差異；而出境旅客所期望的海關通關服務水準與其實際所感受到的服務水準除有形性構面無顯著差異外，其餘反應性、可靠性、保證性與關懷性等四個構面皆有顯著差異。 二、入出境旅客所期望的海關通關服務水準與海關人員對旅客所期望的服務水準認知皆在關懷性構面有顯著差異，其餘構面皆無顯著差異。 三、入境旅客實際所感受到的海關通關服務水準與旅客的整體滿意度有顯著相關；而出境旅客實際所感受到的海關通關服務水準與旅客的整體滿意度在保證性與關懷性構面有顯著相關。 四、不同屬性入境旅客對其實際所感受到的海關通關服務水準在不同性別與不同年齡有顯著差異；不同屬性出境旅客對其實際所感受到的海關通關服務水準在不同職業、不同國別與不同月收入有顯著差異。 五、不同屬性入境旅客對其所期望的海關通關服務水準在不同國別有顯著差異；不同屬性出境旅客對其所期望的海關通關服務水準無顯著差異。 六、不同屬性入境旅客對旅客的整體滿意度在不同性別、不同年齡、不同職業、不同月收入、不同旅遊目的與不同使用頻率有顯著差異；不同屬性出境旅客對旅客的整體滿意度在不同國別、不同月收入與不同使用頻率有顯著差異。 七、不同屬性的海關人員對旅客所期望的海關通關服務水準認知無顯著差異。 本研究依據研究發現提出建議，以供海關機關與後續研究之參考。 / The passenger entering or leave the country in our country, the great majority enter or leave the country via Taoyuan International Airport, so Taoyuan International Airport can be regarded as the gate of the country of our country, the impressions that the International airport gives to people are the first impression on our country. When the passenger reaches the International airport, it can touches to be customs clear customs the homework at first, so if the customs clearance of the service quality of the homework is good, not only can improve passenger's satisfaction, contribute to improving the image in world of our country even more. consults Parasuraman, Zeithaml& Berry (1988a,1991)Service product quality forms developed, revise according to the open service characteristic of the customs of Taibei Bureau Veritas, is it serve quality relevant 26 question item to design, consult Olorunniwo, Hsu& Udo separately (2006) And Ruyter, Wetzels& Birgelen (1999) Definition of the satisfaction to customer service, and definition design passenger to be satisfied to measure 5 question item of form according to this, weigh customs is it serve quality and passenger satisfaction to clear customs, use SPSS to count the suit software, carry on statistical analysis to the effective questionnaire retrieving, verify the assumption that this research institute probes into. Originally discover as follows: 1. Inbound passenger has significant difference between the customs clearance service level of the passenger’s expectation and the customs clearance service level of the passenger’s actual perception, however, outbound passenger only has not significant difference in Tangibles between the customs clearance service level of the passenger’s expectation and the customs clearance service level of the passenger’s actual perception, the other four dimensions, responsiveness, reliability, assurance and empathy all have significant difference. 2. Inbound passengers and outbound passengers both have significant difference between the customs clearance service level of the passenger’s expectation and the customs clearance service level of the passenger’s expectation by the customs officer’s sense in empathy dimension, the other dimensions all have not significant difference. 3. Inbound passenger has significant relationship between the customs clearance service level of the passenger’s actual perception and the entire passenger’s satisfaction, however, outbound passenger has significant relationship between the customs clearance service level of the passenger’s actual perception and the entire passenger’s satisfaction in assurance and empathy. 4. Different attribute inbound passenger to the customs clearance service level of the passenger’s actual perception have significant difference in the different sex and different age. Different attribute outbound passengers to the customs clearance service level of the passenger’s actual perception have significant difference in the different month income, different occupation and different country. 5. Different attribute inbound passenger to the customs clearance service level of the passenger’s expectation have significant difference in the different country. Different attribute outbound passengers to the customs clearance service level of the passenger’s expectation have not significant difference. 6. Different attribute inbound passenger to the entire passenger’s satisfaction have significant difference in the different sexual, different age, different occupation, different monthly income, different purpose of travel and different using times. Different attribute outbound passenger to the entire passenger’s satisfaction have significant difference in the different country, different monthly income and different using times. 7. Different attribute customs to the customs clearance service level of the passenger’s expectation by the customs officer’s sense have not significant. To conclude, this study has some suggestions by empirical finding, customs organization and future study may referable.

La thèse entreprise a pour objectif d’essayer de définir un statut juridique de la procédure de dédouanement des envois postaux. La nature juridique des envois postaux justifie un traitement douanier autonome et distinct des formalités douanières applicables aux marchandises des échanges commerciaux internationaux. Les travaux réalisés devraient tout d’abord aider à répondre aux problématiques liées aux difficultés juridiques de la définition de cette procédure de dédouanement spécifique et leurs conséquences. L’étude portera particulièrement sur le règlement des différends entre les autorités douanières et les importateurs ou exportateurs d’envois postaux internationaux en cas de litige lié au dédouanement. Au préalable, il faut donc relever et clarifier les règles juridiques qui sont déjà applicables au dédouanement des envois postaux, tant au niveau national et européen, qu'au niveau international en ce domaine. Cependant, cela se révèle difficile, et il faut rester opiniâtre devant l'extrême diversité des sources et des textes, parsemés dans de nombreuses branches du droit. Il faut ensuite nécessairement tenter de redéfinir, clairement et simplement, la notion d’envoi postal et la notion de service postal universel justifiant l'application d'une procédure spécifique de dédouanement des envois postaux. La notion de service postal universel implique un dédouanement rapide des envois postaux. Les administrations douanières ont, elles, l’obligation d’assurer le contrôle de toutes les marchandises importées ou exportées de leurs territoires nationales. La mission principale des autorités douanières est de protéger l’attractivité économique des Etats. Les agents douaniers doivent, d’une part, prélever les droits de douane et taxes à l’importation, d’autre part, lutter contre les trafics illicites de marchandises prohibées ou soumises à restriction. La délicate combinaison de l’universalisme du service postal et des obligations douanières doit permettre la reconnaissance et l’établissement d’une procédure de dédouanement spécifique aux envois postaux impliquant une nouvelle détermination des envois relevant du service postal universel et la mise en place de règles de dédouanement obligatoires et communes à l’ensemble des services postaux internationaux. La mise en œuvre d’une coopération internationale renforcée entre les services postaux et les autorités douanières est, en ce sens, préalablement indispensable. L’étude doit permettre de rendre compréhensible, pour les entreprises et les particuliers nationaux et européens, le droit positif douanier applicable au dédouanement postal. On analysera notamment les infractions et les règles douanières sanctionnant les diverses fraudes que l’on retrouve le plus fréquemment en pratique. L’essai sur la définition d'un statut juridique de la procédure de dédouanement des envois postaux démontrera qu’il est impératif de renforcer les pouvoirs et les moyens de contrôle et de sanctions des autorités douanières pour ce type singulier de dédouanement. Les voies de recours non-contentieuses et contentieuses qui sont ouvertes aux redevables et requérants feront également l’objet d’un traitement particulier. Les droits des redevables ou requérants sont notamment garantis par le principe de contrôle de la légalité des décisions de l’Administration des douanes et de ses agents par le juge judiciaire. Le juge judiciaire et le droit européen limitent et encadrent les pouvoirs exorbitants des autorités douanières. / The thesis undertaken aims to try to define a legal status of the procedure of taking out of bond of the postal sendings. The legal nature of the postal sendings justifies a customs treatment autonomous and distinct from the customs formalities applicable to the goods of the international commercial exchanges. The completed works should first of all help to answer the problems related to the legal difficulties of the definition of this procedure of specific taking out of bond and their consequences. The study will relate particularly to settlement of disputes between the customs authorities and the importers or exporters of international postal sendings in the event of litigation related to the taking out of bond. As a preliminary, it is thus necessary to raise and clarify the legal rules which are already applicable to the taking out of bond of the postal sendings, so much at the national and European level, that with the international level in this field. However, that appears difficult, and there is necessary to remain obstinate in front of the extreme diversity of the sources and the texts, strewn in many branches with the right. It is then necessarily necessary to try to redefine, clearly and simply, the concept of postal sending and the notion of universal postal service justifying the application of a specific procedure of taking out of bond of the postal sendings. The concept of universal postal service implies a fast taking out of bond of the postal sendings. The customs administrations have, they, the obligation to ensure the control of all the imported or exported goods their territories main roads. The main mission of the customs authorities is to protect the economic attractivity from the States. The customs agents must, on the one hand, take the customs duties and import taxes, on the other hand, to fight against the illicit traffics of goods prohibited or subjected to restriction. The delicate combination of the universalism of the postal service and the customs obligations must allow the recognition and the establishment of a procedure of taking out of bond specific to the postal sendings implying a new determination of the sendings concerned with the universal postal service and the installation of rules of taking out of bond obligatory and communes the whole of the international postal services. The implementation of an international cooperation reinforced between the postal services and the customs authorities is, in this direction, beforehand essential. The study must make it possible to make comprehensible, for the companies and the individuals national and European, the customs substantive law applicable to the postal taking out of bond. One will analyze in particular the customs infringements and rules sanctioning the various frauds which one finds most frequently in practice. The test on the definition of a legal status of the procedure of taking out of bond of the postal sendings will show that it is imperative to reinforce the powers and the means of control and sanctions of the customs authorities for this singular type of taking out of bond. The not-contentious and contentious appeals which are opened up for the debtors and applicants will also be the object of a particular treatment. The rights of the debtors or applicants are in particular ensured by the principle of control of the legality of the decisions of the Customs and Excise and of its agents by the legal judge. The legal judge and the European right limit and frame the exorbitant powers of the customs authorities.