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World Customs Journal

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Volume 13, Number 1, March 2019

Editorial

  • 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

Complete Issue

Filed Under: Archive

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Centre for Customs & Excise Studies
Charles Sturt University
Locked Bag 119
Kingston ACT 2604, Australia
Phone: +61 2 6272 6300

University of Münster
48143 Münster, Germany
Phone: +49 251 83 21100
Fax: +49 251 83 21102

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