- Section 1 – Academic Contributions
- Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case
Giangiacomo D’Angelo, Federico Tarini, Walter de Wit, Martijn Schippers, Santiago Ibáñez Marsilla, Jorge Juan Milla Ibañez, Hans-Michael Wolffgang and Benedikt Wemmer
- Challenges to customs control imposed by the new EU VAT rules on cross-border e-commerce – Bulgaria case
Momchil Antov - Data culture, the obstacle to SMART customs in the face of disruptive innovations – a Jamaican perspective.
Chriseve Bancroft Smith - Advancing women for gender inclusive Customs
Sreya Hong - Ukrainian Customs is under fire. Functioning of the territorial bodies of the State Customs Service during the Russian invasion
Oleksii Fedotov and Artem Nazarko
- Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case
- Section 2 – Practitioner Contributions
- Strengthening inter-agency cooperation and coordination in the implementation of the Strategic Trade Management Act with a view to enhancing trade facilitation: a Philippine Customs perspective
Jenny Puno Diokno - Developments at the World Customs Organization Technical Committee on Customs Valuation 2021−2022 regarding royalties
Leonardo Macedo
- Strengthening inter-agency cooperation and coordination in the implementation of the Strategic Trade Management Act with a view to enhancing trade facilitation: a Philippine Customs perspective
- Section 3 – Special Reports and Reviews
- BOOK REVIEW: Customs: inside anywhere, insights everywhere
Albert Veenstra
- BOOK REVIEW: Customs: inside anywhere, insights everywhere
- Section 4 – Reference Material
Complete Issue
