碩士 / 開南大學 / 物流與航運管理學系 / 98 / International logistics center (GLC), approved for registration by the Customs, is viewed as a bonded location which is within national territory but outside customs territory. It has the advantages of exempting from customs duty, business tax, commodity tax and rapid clearance. Besides, GLC also can operate local logistical services and plays a vital role in the global supply chain. Customs is an important governmental agency; its major tasks include to levy a custom duty, to protect native industries, to prevent importing danger and to help border control. Under the circumstances of deregulation and rapid clearance request, Customs authorities face challenges on how to prevent smuggling the high risk products (e.g. tobacco, alcohol, agricultural products, counterfeits, high tech product, drugs and firearms) and the bonded goods. This research investigates those related laws and regulations of customs on the supervision of the operation of GLC in Taiwan. Through questionnaire survey, this study identifies those relatively important indexes and dimensions for operating GLC; then, DEMATEL is used to establish the relationship of indexes. The results reveal that the “guarantee money and capital limitation” is the most important index to influence the operation of GLC, which followed by index of “equipments ensure products safety”. The index of “guarantee money and capital limitation” directly affect the other two indexes-“equipments ensure products safety” and “computer software and hardware”. In addition, “equipments ensure products safety” is the index with the maximum influence (D+R) and has interrelationships with indexes of “independent security unit” and “employ special staff”. Based on the empirical results, this research suggests the government taking actions to improve customs supervision by using more high tech equipments, enhancing the professional training of officials, improving the efficiency of documentation auditing, providing lectures on customs administration for operators of customs agents and freight forwarders, and helping the public to understand more customs regulations and procedures.
| Identifer | oai:union.ndltd.org:TW/098KNU00301002 |
| Date | January 2009 |
| Creators | Shu-Hua,Wu, 吳淑華 |
| Contributors | Ching-Ti,Wei, 魏慶地 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 114 |
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