碩士 / 國立中山大學 / 大陸研究所 / 96 / Most intensified competitions among international markets are accompanied with free trade and economic globalization. Enterprises have created a business style of ordering and manufacturing in large scale, global purchasing, zero inventory and real time producing, anticipating the Customs in response to strengthen scientific management and promote clearance facilitation.
The Customs’ enforcing and advancing customs-related affairs, focuses its two main functions on anti-smuggling and tax levying. As competitions among international markets grow more and more fierce, and global trade continues to boom，the business volume dealt with by the Customs increases significantly. Furthermore, to feed the state-need of international cooperation and self-development, the Customs has broadened its administrative sphere from traditional fields of anti-smuggling and tax levying to environmental protection, social security, information resources and strategic weapon proliferation. Business load as well as scope of customs custody expands, however with relatively limited and inadequate human resource. The contradictory problem has drawn a phenomenon that managing resources, executive regulations and officers’ intellectual structure extremely do not accommodate.
International organization codes require the customs provide proprietors with a clearance environment of transparency, facilitation and simplification, and cut down customs-barriers which aren’t necessary. Additionally, some rules in Kyoto Convention were revised to define the essence of risk management. The Customs takes the advantage of extracted information to locate the potential problem-links and then makes priority scrutiny, encouraging enterprises to comply with laws and get rewards of facilitation.
To deal with the mentioned contradictory, the Customs introduce the risk-management measure to elevate efficiency in terms of physical custody under the customs. Since Taiwan owns the membership of WTO and APEC, frequently participating global-trade activities, she is obliged to abide by all the codes and agreements stipulated by international organizations, and dedicated to world trade security and facilitation.
This study suggests Taiwan customs take the following approaches to facilitate clearance procedures：Firstly, make timely reviews of all regulations to determine if improper. Secondly, negotiate with concerned authorities to loosen or simplify related regulations. Thirdly, put the risk management into practice, develop scientific equipment actively, cultivate the personnel of specialty, and practice internal integrity and ethic of all the officers to decrease possible risk.
With all these done, customs clearance could be more facilitated, and the purpose of risk management to efficiently execute customs custody and anti-smuggling achieved.
| Identifer | oai:union.ndltd.org:TW/096NSYS5025021 |
| Date | January 2008 |
| Creators | Li-i Chu, 朱立一 |
| Contributors | Teh-chang Lin, 林德昌 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 220 |
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