Wco Journal Volume 3

Only available on StudyMode
  • Download(s) : 150
  • Published : January 19, 2013
Open Document
Text Preview
World Customs Journal

April 2009 Volume 3, Number 1
ISSN: 1834-6707 (Print) 1834-6715 (Online)

World Customs Journal
April 2009 Volume 3, Number 1

International Network of Customs Universities

World Customs Journal

Published by the University of Canberra, Australia and the University of Münster, Germany on behalf of the International Network of Customs Universities Management Group (INCU MG Inc., Australian Capital Territory reg. no. A04701).

The International Network of Customs Universities (INCU) is an association that provides the World Customs Organization (WCO) and other organisations with a single point of contact with universities and research institutes that are active in the field of customs research, education and training. The World Customs Journal provides a forum for customs professionals, academics, industry researchers, and research students to contribute items of interest and share research and experiences to enhance its readers’ understanding of all aspects of the roles and responsibilities of Customs. The World Customs Journal is published electronically and in print, twice a year. The website is at: www.worldcustomsjournal.org. Guidelines for Contributors are included at the end of each issue. More detailed guidance about style is available on the Journal’s website. Correspondence and all items submitted for publication should be sent in Microsoft Word or RTF, as email attachments, to the Editor-in-Chief: editor@worldcustomsjournal.org.

ISSN:

1834-6707 (Print) 1834-6715 (Online)

Volume 3, Number 1 Published April 2009 © 2009 International Network of Customs Universities (INCU), Australia Copyright. All rights reserved. Permission to use the content of the World Customs Journal must be obtained from the copyright owner. Please apply to the Editor-in-Chief. Disclaimer. The views expressed in the World Customs Journal are those of individual contributors and are not necessarily those of the Editorial Board, the World Customs Organization or its individual membership, or the publishers.

ii

Volume 3, Number 1

World Customs Journal

Contents
Editorial .................................................................................................................................... v

SECtIoN 1 – ACADEmIC CoNtrIbUtIoNS .................................................... 1 the impact of ICt on Customs
Gareth Lewis ............................................................................................................................................ 3

the transition from eCustoms to eborder management

Stephen Holloway .................................................................................................................................. 13

Seamless electronic data and logistics pipelines shift focus from import declarations to start of commercial transaction

David Hesketh ........................................................................................................................................ 27

the importance of change management in reforming Customs – Part 2

Jan-Erland Jansson ............................................................................................................................... 33

revisiting the First Sale for Export rule: an attempt to remove fairness in the interests of raising revenues, without improving legal certainty

Laurent Ruessmann and Arnoud Willems .............................................................................................. 45

SECtIoN 2 – PrACtItIoNEr CoNtrIbUtIoNS ......................................... 53 ICt and the new global investment paradigm: challenges to cross-border trade and investment Port Community Systems Andrew Jackson ..................................................................................................................................... 55 Alan Long...
tracking img