Volume 10, Number 2, September 2016

Editorial
Section 1- Academic Contributions
- Managing the border: a transformational shift to pre-export screening
  David Widdowson
- Customs management in multinational companies
  Andrew Grainger
- Valuation of goods in international transactions: diverging interpretations among national agencies
  Enrique C Barreira
- In the name of legal certainty? Comparison of advance ruling systems for tariff classification in the European Union, China and Taiwan
  Shu-Chien Chen
- A new approach to e-commerce customs control in China: integrated supply chain – a practical application towards large-scale data pipeline implementation
  Rong Hu, Yao-Hua Tan and Frank Heijmann
Section 2- Practitioner Contributions
- Social advance rulings on classification in China: an optimal allocation model of holistic governance
  Xinyi Ye, Shujie Zhang and Caihong Hou
Section 3 – Special Report
- The unforeseen cost of Brexit – Customs
  Andrew Grainger
Section 4 – Reference Material
- Guidelines for Contributors
- Editorial Board