Volume 8, Number 2, September 2014

Editorial
Section 1 – Academic Contributions
- Tracing trails: implications of tax information exchange programs for customs administrations
  Chang-Ryung Han and Rachel McGauran
- Combating illicit trade and transnational smuggling: key challenges for customs and border control agencies
  Gautam Basu
- Old wine in new skins: analysis of the Trade Facilitation Agreement vis-à-vis the Revised Kyoto Convention
  Hans-Michael Wolffgang and Edward Kafeero
- Improving Australian border enforcement of IPR by referring to the Chinese experience
  Min Li
- Improving cooperation between customs and environmental agencies to prevent illegal transboundary shipments of hazardous waste
  David C Dill and Deborah A Kopsick
Section 2 – Practitioner Contributions
- Geospatial intelligence: Can Customs learn from the policing perspective?
  John de Belle
- Import value de minimis level in selected economies as cause of undervaluation of imported goods
  Steven Pope, Cezary Sowiński and Ives Taelman
Section 3 – Special Reports
- Inaugural INCU Global Conference, 21-23 May 2014, Baku, Republic of Azerbaijan: Opening address
  His Excellency Ambassador Roberto Azevêdo, Director-General, World Trade Organization
- Baku Resolution
  International Network of Customs Universities
- Lines and flows: the beginning and end of borders: Addendum I
  Assistant Secretary Alan D Bersin, US Department of Homeland Security
Section 4 – Reference Material
- Guidelines for Contributors
- Editorial Board