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.