The study of customs clearance and anti-smuggling

• Main Authors: LAI CHEN-CHUNG, 賴建中
• Other Authors: 陳艾懃
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/39401311342791993254

碩士 === 開南大學 === 物流與航運管理學系 === 97 === Abstract As an island that lacks in natural resources, Taiwan relies on international trade to maintain economic prosperity. The efficiency of the import and export cargoes clearance impacts business’s competitiveness profoundly. The Customs that has consummate system and explicit clearance procedure would benefit industries both in reducing the cost and shortening the products’ time to market. The Customs in Taiwan is subordinated to Directorate General of Customs, Ministry of Finance. The main tasks of the Customs are smuggling prevention and Customs duties collection. To prevent smuggling or other illegal activities, it is empowered to investigate and punish the individual that attempt to escape the Customs inspection. The aim of collecting Customs duties is to provide an sturdy trade environment and can be accomplished by enforcing the international trade policies, preventing the dumping and reducing customs duty barriers. The reason of smuggling is the government has to exercise some trade restraints to avoid possible damage to the citizen. However, some specific commodities contain large profits, which drive to smuggle rampantly. As the economy growing, consumers’ preference has changed. In the same time, since Taiwan becoming a WTO member in 2002, the structure of customs policies and tariff duty are changed dramatically. In order to reduce the incentive of offence. Customs should consider cutting down the implicit profit and increasing smugglers’ risk. Facing the increasingly growing passengers and goods, Customs need more efficient way to guarding country. The solution proposed in this thesis is to take the method of risk management. Namely, Customs could analyze the cases of smuggling, find out specific characteristics and profile of the smuggler and goods, and target on high-risk passengers, goods, and/or firms with intensively inspection. On the other hand, for exactly sieving out suspicious passengers and goods, Customs should keep track of any plausibly useful information no matter from domestic or overseas. Moreover, Customs could build up strategic alliances with international enterprises and/or governments, to keep communication and cooperation with them.