Volume 13, Number 1, March 2019

Section 1- Academic Contributions
- Excise tax reforms across ASEAN since the start of its Economic Community
  Rob Preece
- The concept of European export controls on technology transfers: Risks and strategies for international companies
  Philip Haellmigk
- Designing a new methodology for customs risk models
  Alwyn Hoffman, Sonja Grater, Willem C Venter, Juanita Maree and David Liebenberg
- Impact of rules of origin on market access in Japan for developing countries under Generalized System of Preferences (GSP)
  Yuki Mizuo
- Diving deeper in performance indicators: What do we know about the AEO in Brazil?
  Luis Gustavo dos Santos Marques, Anastasia Kondrashova and Cristiano Morini
- Single window in the context of the WTO Trade Facilitation Agreement
  David Widdowson, Bryce Blegen, Geoff Short, Gareth Lewis, Eduardo Garcia-Godos and Mikhail Kashubsky
- The use of customs law and regulation to support the development of small and medium business enterprises: Evidence from Indonesia
  Milyan Risydan Al Anshori and Haniff Ahamat
- New findings on the benefit of transfer pricing rules for customs valuation purposes
  Michael Landwehr
Section 2- Practitioner Contributions
- Could dividends justify a customs value adjustment?
  Juan Pablo Rizzi
- Application of post-clearance audit (PCA) as a trade facilitation tool in Bangladesh: Challenges and needed initiatives
  Mohammad Akbar Hossain and Mohammad Abu Yusuf
Section 3- Special Report
- Softening hard borders through tech: Brexit and the Irish border
  Gareth Lewis
Section 4 – Reference Material
- Guidelines for Contributors
- Editorial Board