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World Customs Journal

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Volume 17, Number 1, March 2023

Editorial

  • 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
  • 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
  • Section 3 – Special Reports and Reviews

    • BOOK REVIEW: Customs: inside anywhere, insights everywhere
      Albert Veenstra 
  • Section 4 – Reference Material

    • Guidelines for Contributors
    • Editorial Board

Complete Issue

Filed Under: Uncategorised

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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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