碩士 / 國立臺灣海洋大學 / 航運管理學系 / 103 / The core functions of Customs are the “inspection” and “valuation” of cargo or goods. The main purposes of “inspection” are collecting import tax and the prevention of smuggling. The functions of “valuation” are collecting tax according to “ the Haronized Commodity Description and Coding System”.
In the past, customs officers who serve as core position need certain qualified experience. For example, junior officers have to learn and experience patrolling containers, checking ships, and station at warehouses to qualify as examination customs officers, and then can be as well qualified valuation customs officers after experiencing such a training program. The reason is to let them familiar with the supply chain relationship among ports, docks, warehouses, and containers by the experience as above mentioned. These officers could increase the ability of risk identification of the inspection and valuation of goods. However, a large number of retirement of current customs officers would cause the shortage of manpower. Thus, many new officers may inspect and valuate the goods without some qualified experience as aforementioned. The good tradition of training process in Taiwan’s Customs has disappeared. After taking the business of examination and valuation, this study finds the complication of regulations and cargos, communication with customs broker, harsh of responsibility and risk, conflict between business and staffs, etc. It is important to enhance the relationship between smoothly customs clearance procedure and smuggling prevention . Though Taiwan is one of WTO member states, the relevant rules of origin of agricultural products puts those agricutural prodducts, such as garlic, mushrooms, bamboo shoot, prune, plum, tea, rice, peanut and daylily being precluded from other categories, and exempt from substantial transformation and are substituted by a standard bu virute of their harvesting place in order to determine their origin of prouction. It is the duty of inspection officers to identify the origin of production. Moreover, when the question of false origin place occurs, the traditional inspection is to ask authentication organizations and overseas offices for help. However, the results often cause confusion to customs officers. This article discusses the relationship between cargo inspection system and origin identification rules, the difficulties of inspecting agricultural products in Republic of China. It aims to provide certain suggestons to relevant government authorities or units for reference.
| Identifer | oai:union.ndltd.org:TW/103NTOU5301086 |
| Date | January 2015 |
| Creators | Wang, Wen-Chen, 王文貞 |
| Contributors | Chang, Chih-ching, 張志清 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 90 |
Page generated in 0.0153 seconds