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World Customs Journal World World Customs Journal Volume 12, Number 2 Volume September 2018 Volume 12, Number 2 ISSN: 1834-6707 (Print) 1834-6715 (Online) World Customs Journal September 2018 Volume 12, Number 2 update page no International Network of Customs Universities World Customs Journal Published by the Centre for Customs and Excise Studies (CCES), Charles Sturt University, Australia and the University of Münster, Germany in association with the International Network of Customs Universities (INCU) and the World Customs Organization (WCO). The World Customs Journal is a peer-reviewed journal which provides a forum for customs professionals, academics, industry researchers, and research students to contribute items of interest and share research and experiences to enhance its readers’ understanding of all aspects of the roles and responsibilities of Customs. The Journal is published twice a year. The website is at: www.worldcustomsjournal.org. Guidelines for Contributors are included at the end of each issue. More detailed guidance about style is available on the Journal’s website. Correspondence and all items submitted for publication should be sent in Microsoft Word or RTF, as email attachments, to the Editor-in-Chief: [email protected]. ISSN: 1834-6707 (Print) 1834-6715 (Online) Volume 12, Number 2 Published September 2018 © 2018 CCES, Charles Sturt University, Australia and University of Münster, Germany INCU (www.incu.org) is an association that provides the WCO and other organisations with a single point of contact with universities and research institutes that are active in the field of customs research, education and training. Copyright. All rights reserved. Permission to use the content of the World Customs Journal must be obtained from the copyright owner. Please apply to the Editor-in-Chief. Disclaimer. The views expressed in the World Customs Journal are those of individual contributors and are not necessarily those of the Editorial Board, INCU, the WCO or its individual membership, or the publishers. ii Volume 12, Number 2 update page no World Customs Journal Contents Editorial ................................................................................................................................................... v SECTION 1 – ACADEMIC CONTRIBUTIONS .............................................................................. 1 What is the cost of customs and borders across the supply chain? … and how to mitigate the cost through better coordination and data sharing Andrew Grainger, Roel Huiden, Boriana Rukanova and Yao-Hua Tan ............................................ 3 Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018—still a long way to go Carsten Weerth ................................................................................................................................ 31 Enforcement of intellectual property rights in Iran in the light of TRIPS agreement Alireza Milani and Amir Ahmadi .................................................................................................... 51 An explorative study into the effectiveness of a customs operation and its impact on trade Alwyn J Hoffman, Sonja Grater, Willem C Venter, Juanita Maree and David Liebenberg ............. 63 Blockchain for trade facilitation: Ethereum, eWTP, COs and regulatory issues Leonardo Macedo ............................................................................................................................ 87 A SCOR model for customs supply chain process design Lamia Hammadi, Eduardo Souza de Cursi, Vlad Stefan Barbu, Abdellah Ait Ouahman and Aomar Ibourk .................................................................................................................................. 95 Trade and tax evasion in Indonesia Yubiwini and Arianto Patunru ....................................................................................................... 107 A case study of B2C cross-border e-commerce challenges in China from Customs to consumers Ti Yu ............................................................................................................................................... 121 Development of an econometric model of alcohol taxation in Vietnam Rob Preece, Eddie Oczkowski, Yapa Bandara and Kontee Nuchaswan ....................................... 133 SECTION 2 – SPECIAL REPORT ................................................................................................. 169 Trump’s ‘zero tolerance’ bluff on the border will hurt security, not help Alan Bersin, Nate Bruggeman and Ben Rohrbaugh ..................................................................... 171 SECTION 3 – REFERENCE MATERIAL .................................................................................... 175 Guidelines for Contributors ................................................................................................................ 177 Editorial Board .................................................................................................................................... 178 Volume 12, Number 2 iii International Network of Customs Universities iv Volume 12, Number 2 World Customs Journal Editorial The need to facilitate trade, particularly between major trading partners, is of growing importance. The paragon of trade facilitation is the formation of a customs union in which the customs territories of individual member states are treated as a single customs territory. This allows for the elimination of tariffs and other cross- border regulations among member states and for trade with third parties to be regulated in a uniform manner. The European Union (EU) is the exemplification of a customs union, providing for frictionless trade among its member states by the removal of internal borders and other regulatory obstacles to the free movement of goods. This year, as we celebrate the 50th anniversary of the EU customs union, we realise that the vision of establishing the customs union was well ahead of its time. At the same time, we watch with interest as the UK seeks to leave the EU customs union (and the single market), ostensibly to enable the negotiation of free trade agreements independently of its major trading partner, the EU. Brexit has highlighted two important issues—the complexities associated with border management and the critical role played by Customs in managing international trade. At the time of publication, we still have no clear picture of what a post-Brexit environment might look like. And while the least disruptive trade solution for the UK is to continue its membership of both the customs union and the single market, the UK political landscape appears unlikely to allow for this. A possible way forward would be for the UK to seek agreement with the EU27 to stay in the customs union and single market for the time being, but at the same time to be permitted to negotiate trade agreements in its own right on the basis that no such agreement would be concluded until the associated customs arrangements had been agreed with the EU27. Once the customs arrangements had been settled, a time would be chosen for their introduction, as well as the UK’s withdrawal from the customs union (and the single market). This would enable mutually acceptable customs solutions to be developed pending the negotiation of future trade agreements and provide trade certainty and stability in the interim. It would also enable the UK to develop customs solutions that specifically address the changes brought about by the particular trade agreement under negotiation, noting that these may represent a fraction of the wholesale changes that are currently being contemplated. As further agreements are negotiated, further adjustments to the customs arrangements between the UK and EU could be developed and agreed incrementally. As we continue to follow developments with interest, the Editorial Board would welcome articles for publication that address this important event in trade history. David Widdowson Editor-in-Chief Volume 12, Number 2 v International Network of Customs Universities vi Volume 12, Number 2 SECTION 1 – ACADEMIC CONTRIBUTIONS Section 1 Academic Contributions International Network of Customs Universities 2 Volume 12, Number 2 World Customs Journal What is the cost of customs and borders across the supply chain? … and how to mitigate the cost through better coordination and data sharing Andrew Grainger, Roel Huiden, Boriana Rukanova and Yao-Hua Tan Abstract This conceptual discussion paper examines the costs of customs and borders across the supply chain. It does that by considering relevant literature and looking back at the authors’ respective contributions in the subject (of almost one and a half decades) with subsequent reflections. A key component of this paper is a cost model that seeks to describe relevant costs that can arise. That model is complemented with two case studies that explore how costs might be reduced. The first case study concerns the import of meat from Mercosur countries into the United Kingdom. The second case study concerns the shipment of flowers from Kenya into the Netherlands. A key finding is the scope for reform through improved information and data sharing and coordinated border management. 1. Introduction ‘What is the cost of customs and borders across the supply chain?’ A deceivingly simple question to ask, but a fiendishly difficult one to answer when considering how many different
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