Volume 12, Number 2, September 2018

Editorial
Section 1- Academic Contributions
- What is the cost of customs and borders across the supply chain?
  …and how to mitigate the cost through better coordination and data sharing
  Andrew Grainger, Roel Huiden, Boriana Rukanova and Yao-Hua Tan
- Advance rulings and binding pre-entry tariff classification according to Article 3 TFA:
  Situation 2018—still a long way to go
  Carsten Weerth
- Enforcement of intellectual property rights in Iran in the light of TRIPS agreement
  Alireza Milani and Amir Ahmadi
- An explorative study into the effectiveness of a customs operation and its impact on trade
  Alwyn J Hoffman, Sonja Grater, Willem C Venter, Juanita Maree and David Liebenberg
- Blockchain for trade facilitation: Ethereum, eWTP, COs and regulatory issues
  Leonardo Macedo
- A SCOR model for customs supply chain process design
  Lamia Hammadi, Eduardo Souza de Cursi, Vlad Stefan Barbu, Abdellah Ait Ouahman and Aomar Ibourk
- Trade and tax evasion in Indonesia
  Yubiwini and Arianto Patunru
- A case study of B2C cross-border e-commerce challenges in China from Customs to consumers
  Ti Yu
- Development of an econometric model of alcohol taxation in Vietnam
  Rob Preece, Eddie Oczkowski, Yapa Bandara and Kontee Nuchaswan
Section 2- Special Report
- Trump’s ‘zero tolerance’ bluff on the border will hurt security, not help
  Alan Bersin, Nate Bruggeman and Ben Rohrbaugh
Section 3 – Reference Material
- Guidelines for Contributors
- Editorial Board