Research on Taiwan Customs to Assess the Authorized Economic Operation of Enterprise / 台灣海關評估安全認證優質企業之研究

碩士 / 靜宜大學 / 管理碩士在職專班 / 101 / Since the 911 attack, the Customs Border Protection Council in the United States had been active in promoting C-TPAT in the aim to strengthen risk management through the cooperation between the government and the trade territories. By reinforcing the security standard and requirement on their supply chain oversea, members helped to strengthen the security measures in raw materials supply, manufacturing, and transportation & storage process, as well as promoting this active concept to WCO.
This study aims to discuss the evaluation of the safety-certified quality enterprises. We first went through the possible risk in enterprise trading and the definition of quality enterprises, as well as the comparison on the characteristics of quality certification processes among the United States, the European Union, and WCO. We then summarized how quality enterprises obtain the safety certification from Taiwan Custom based on the scope of secure and convenient trading, as well as the partnership between the enterprise and the custom to secure global trading in a mutual recognition manner between countries. Through the Customs certification, for qualified manufacturers grant for safe, high quality enterprise qualification between customs and operators to form partnerships and through mutual recognition of customs between countries together to maintain global trade security. Certified enterprises will be entitled to benefits include a faster & less strict custom clearance process, a lower inspection frequency, the privilege of being the priority of all other cases, and the right to choose the inspection location. Upon the mutual recognition, same benefits will apply to both countries.
The results showed that the expected achievement and impact of AEO can be classified to three following aspect: 1. Country-wise: a.) AEO will improve the security and convenience in global trading, leading toward a stronger exporting competence, stability in economic & social activities, and attraction to foreign investment. b.) AEO will encourage partnership between the government and the enterprises to strengthen the control in general over the economic border. 2. Custom-wise: a.) AEO will improve the monitoring ability in the supply chain of global trading and utilize the existing resources more efficiently. b.) AEO will speed up the inspection process on regular trades to achieve a better and more modernized procedure and secure tax revenue. 3. Enterprise-wise: a.) AEO will speed up the flow of goods. b.) AEO will low the cost occurred during the inspection. c.) Upon the improvement in the previous two aspects, AEO will further promote security in trading with spared resources.
This study suggests that the AEO certification process should be top-down driven, utilizing both the existing resources from the enterprises and the government to balance the need in both security and flexibility and to improve internal control within the enterprise. Also, a more modernized inspection process and utility should be achieved and the enterprise management should be integrated. Furthermore, quality enterprises should be set as example and the appropriateness of law enforcement should be pursued to similar extent as that of the Bureau of Customs and Border Protection in the U.S. Finally, government should ensure the compliance of AEO certification system with other countries, strengthen the integration among domestic authorities, and provide incentives to promote quality enterprise certification system.

Identiferoai:union.ndltd.org:TW/101PU000026012
Date January 2013
CreatorsHung, Mingching, 洪明欽
ContributorsTsai, Chuichun, Lee, Tachien, 蔡垂君, 李大千
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format97

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