SMART Borders
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
Customs Act (Republic of Korea)
Customs Act (Republic of Korea) By Ministry of Legislation INTRODUCTION Details of Enactment and Amendment ● Enactment: The Customs Act was enacted in 1949, and after being amended over more than 35 occasions, wholly amended in the year of 2000, and then partly amended in the year of 2002. This Act provides not only the regulatory details on the imposition and collection of customs, but also the matters concerning the overall customs administrative details, such as the taxpayer's right and procedure for filing objections, bonded area, clearance procedures, and punishment of customs criminals, etc. ● Amendment: The recent amendments of the Customs Act have been made in the year of 1998, 1999, 2000 and 2002, and such amendments are meant to improve the bond systems in order to induce foreign investments, to simplify the appeal procedures against the imposition of customs, and to strengthen the guarantee of duty payer's right by enacting the Charter of Duty Payer's Rights. The grounds for TSG (Transitional Safeguard) against China are newly established according to the joining of China in WTO, the e-delivery system and the system of designation of e-document brokerage operator are newly introduced to implement e-government, and the requirements for the return of travelers' personal effects excessively carried in are strengthened to restrict indiscreet shipping-in of personal effects. Main Contents ● The customs are imposed in principle based on the time of import declaration, but their tax rates are separately stipulated in the Tariff Schedule: Provided, That the simple customs are imposed on personal effect, mail, and consignment. -
The Need for a Rights-Based Public Health Approach to Australian Asylum Seeker Health Jo Durham1* , Claire E
Durham et al. Public Health Reviews (2016) 37:6 DOI 10.1186/s40985-016-0020-9 REVIEW Open Access The need for a rights-based public health approach to Australian asylum seeker health Jo Durham1* , Claire E. Brolan1,2, Chi-Wai Lui1 and Maxine Whittaker1,3 * Correspondence: [email protected] Abstract 1Faculty of Medicine & Biomedical Sciences, School of Public Health Public health professionals have a responsibility to protect and promote the right to School of Public Health, The health amongst populations, especially vulnerable and disenfranchised groups, such University of Queensland, Herston as people seeking asylum and whose health care is frequently compromised. As at Road, Herston, Queensland 4006, Australia 31 March 2016, there was a total of 3707 people (including 384 children) in immigration Full list of author information is detention facilities or community detention in Australia, with 431 of them detained for available at the end of the article more than 2 years. The Public Health Association of Australia and the Australian Medical Association assert that people seeking asylum in Australia have a right to health in the same way as Australian citizens, and they denounce detention of such people in government facilities for prolonged and indeterminate periods of time. The position of these two professional organisations is consistent with the compelling body of evidence demonstrating the negative impact detention has on health. Yet in recent years, both the Labour and Liberal parties—when at the helm of Australia’s Federal Government—have implemented a suite of regressive policies toward individuals seeking asylum. This has involved enforced legal restrictions on dissenting voices of those working with these populations, including health professionals. -
The BIMP-EAGA Port Booklet
The BIMP-EAGA Port Booklet Published with support from the Asian Development Bank (ADB) Regional Policy Advocay technical Assistance (R-PATA) on support for Trade Facilitation in BIMP-EAGA The BIMP-EAGA Port Booklet Published with support from the Asian Development Bank (ADB) Regional Policy Advocay technical Assistance (R-PATA) on support for Trade Facilitation in BIMP-EAGA Contents BRUNEI DARUSSALAM Port of Muara 6 INDONESIA Port of Balikpapan 10 Port of Bitung 12 Port of Nunukan 14 Port of Pontianak 16 Port of Tarakan 18 MALAYSIA Port of Kuchin 22 Port of Kudat 24 Port of Labuan 26 Port of Miri 28 Port of Sandakan 30 Port of Tawau 32 2 PHILIPPINES Port of Bongao 36 Port of Brooke’s Point 38 Port of Dapitan 40 Port of Glan 42 Port of Pagadian 42 3 Brunei Darussalam Brunei Darussalam Brunei Darussalam Brunei Darussalam Port of Muara 1. Location Muara Port is the main international gateway for Brunei Darussalam. It is located on the and Layout island of Borneo and at located Lat 5 0’ 52” N Long 115 4’ 1”E. Muara Port was opened for commercial operations in February 1973, and commissioned as the Ports Department on 1st. May 1974. The Ports Department of Brunei (established in January 1986) is tasked with the management and operations of the Port. Muara port is served by numerous shipping lines connecting it to the regional hub ports including Kota Kinabalu, Kuching, Penang, Port Klang, Tanjung Pelepas and Singapore. 2. City Hinterland Brunei Darussalam and both Sabah and Sarawak 3. Main Cargo Both Containerized and conventional cargoes are handled at the port. -
Customs-Business Partnerships
No 61 FEBRUARY 2010 W CONEWS www.wcoomd.org Customs-Business Partnerships: Customs - Business Partnership combiningPartenariat Douane - Entreprisesour talents! ena part rIat WCO Data Model: CoopérationWCO data MOdel Innovation cross-border transactions on the fast track facilitation receives a boost s e s D ORGANISATION MONDIALE DES DOUANES I o r u p a e n r e t n CENcomm:e anticipationoperational data exchange optimized Conjuguons nos talents pour être plus performants! World Customs Organization f l a s h i N f O 2 WCO News – No 61 – February 2010 Customs - Business Partnership Partenariat Douane - Entreprises Content WCOW NE s n° 61 February 2010 4 Calendar 36 In conversation • Mr. Jean Rozwadowski, Secretary General of the 5 Editorial International Chamber of Commerce • Mr. Thomas Schoeneck, Chairperson of the WCO Finance 6 Buzz Committee 9 Flash Info 41 Our Members world 15 Special Dossier 47 Zoom • Information, consultation and cooperation; the main • Tunisia's General Directorate of Customs ingredients of the WCO-Trade partnership • TAXUD talks business 48 Point of View • Customs and business: partners in fighting illegal • The success story of the Montreal Protocol on Substances movements of hazardous waste that Deplete the Ozone Layer • Focusing Customs on client service • The role of the private sector in trade facilitation 51 Events • UNEP’s Public-Private Partnership strengthens Customs’ • Fifth Global Congress on Combating Counterfeiting and environment protection role Piracy, Cancun (Mexico) • Mozambique maximizes revenue -
IN TAX LEADERS WOMEN in TAX LEADERS | 4 AMERICAS Latin America
WOMEN IN TAX LEADERS THECOMPREHENSIVEGUIDE TO THE WORLD’S LEADING FEMALE TAX ADVISERS SIXTH EDITION IN ASSOCIATION WITH PUBLISHED BY WWW.INTERNATIONALTAXREVIEW.COM Contents 2 Introduction and methodology 8 Bouverie Street, London EC4Y 8AX, UK AMERICAS Tel: +44 20 7779 8308 4 Latin America: 30 Costa Rica Fax: +44 20 7779 8500 regional interview 30 Curaçao 8 United States: 30 Guatemala Editor, World Tax and World TP regional interview 30 Honduras Jonathan Moore 19 Argentina 31 Mexico Researchers 20 Brazil 31 Panama Lovy Mazodila 24 Canada 31 Peru Annabelle Thorpe 29 Chile 32 United States Jason Howard 30 Colombia 41 Venezuela Production editor ASIA-PACIFIC João Fernandes 43 Asia-Pacific: regional 58 Malaysia interview 59 New Zealand Business development team 52 Australia 60 Philippines Margaret Varela-Christie 53 Cambodia 61 Singapore Raquel Ipo 54 China 61 South Korea Managing director, LMG Research 55 Hong Kong SAR 62 Taiwan Tom St. Denis 56 India 62 Thailand 58 Indonesia 62 Vietnam © Euromoney Trading Limited, 2020. The copyright of all 58 Japan editorial matter appearing in this Review is reserved by the publisher. EUROPE, MIDDLE EAST & AFRICA 64 Africa: regional 101 Lithuania No matter contained herein may be reproduced, duplicated interview 101 Luxembourg or copied by any means without the prior consent of the 68 Central Europe: 102 Malta: Q&A holder of the copyright, requests for which should be regional interview 105 Malta addressed to the publisher. Although Euromoney Trading 72 Northern & 107 Netherlands Limited has made every effort to ensure the accuracy of this Southern Europe: 110 Norway publication, neither it nor any contributor can accept any regional interview 111 Poland legal responsibility whatsoever for consequences that may 86 Austria 112 Portugal arise from errors or omissions, or any opinions or advice 87 Belgium 115 Qatar given. -
CONTACTS Tel. Fax E-Mail
FR updated - 22/02/2021 CONTACTS tel. fax e-mail Central Office of Intellectual Property Rights (+49) 89 5995 2348/2315 ALLEMAGNE Sophienstraße 6 80333 München (+49) 89 5995 2317 [email protected] (+49) 89 5995 2313 Klaus Hoffmeister DIAC (Daten-Informations-und AUTRICHE Aufbereitungscenter) (+43) 50233 554 151 (24/7) (+43)50233 5954192 [email protected] (Data, Information and Preparation Center) BELGIQUE Permanence de la DNR (+32) 2 57 655 66 (+32) 2 57 966 12 [email protected] National Customs Agency of Bulgaria IPR protection BULGARIE Mrs Gergana Cheshmedjieva (+359) 2 9859 4254 (9:00am - 5:30pm) (+359) 2 9859 4082 [email protected] Mrs Ivanka Shtereva (+359) 2 9859 4248 (9:00am - 5:30pm) [email protected] Mrs Ljubka Tzvetkova (+359) 2 9859 4139 (9:00am - 5:30pm) [email protected] Department of Customs and Excise (+357) 226 01 652 CHYPRE of the Republic of Cyprus (+357) 223 02 029 [email protected] (+357) 995 27 872 (mobile) Mrs. Mari Charalambous Kliotou Ministry of Finance of the Republic of Croatia Customs Directorate – Central Office Sector for Customs System CROATIA Alexandera von Humboldta 4a (+385) 1 6211 320 (07:30am – 3.30pm) (+385) 1 6211 005 [email protected] 10000 Zagreb Republic of Croatia Mr Ninoslav Babic DANEMARK Danish National Customs and Tax (+45 ) 72 38 07 77 (+45 ) 72 37 74 10 [email protected] 1 FR updated - 22/02/2021 CONTACTS tel. fax e-mail Administration Told og Afgifter – SKAT Døgntjeneste Compliance Customs and Duties -
Sri Lanka: Company Perspectives an Itc Series on Non-Tariff Measures
TECHNICAL PAPER SRI LANKA: COMPANY PERSPECTIVES AN ITC SERIES ON NON-TARIFF MEASURES Street address P: +41 22 730 0111 Postal address International Trade Centre F: +41 22 733 4439 International Trade Centre 54-56 Rue de Montbrillant E: [email protected] Palais des Nations 1202 Geneva, Switzerland www.intracen.org 1211 Geneva 10, Switzerland The International Trade Centre (ITC) is the joint agency of the World Trade Organization and the United Nations. SRI LANKA: COMPANY PERSPECTIVES AN ITC SERIES ON NON-TARIFF MEASURES SRI LANKA: COMPANY PERSPECTIVES AN ITC SERIES ON NON-TARIFF MEASURES Abstract for trade information services ID=42449 2011 C-45 144 SRI International Trade Centre (ITC) Sri Lanka: Company Perspectives An ITC Series on Non-Tariff Measures. Geneva: ITC, 2011. xvi, 93 pages (International Trade Centre Series on Non-Tariff Measures) Doc. No. MAR-11-207.E First in a series of country reports assessing the impact of Non-Tariff Measures (NTMs) on the business sector, based on a large-scale survey conducted in Sri Lankan with companies directly reporting burdensome NTMs and the reasons why they consider them to be trade barriers analyzes survey findings and compares them to other sources on NTMs to identify regulatory, procedural and infrastructural obstacles in Sri Lanka and its partner countries; outlines policy options for each sector including clothing, textiles, chemicals, plastics and rubber-based products; tea and other agro-based products, includes NTM classification and bibliographical references (pp. 91-93). Descriptors: Sri Lanka, Non-Tariff Measures, Trade Policy, SMEs. For further information on this technical paper, contact Ms. -
An International Analysis of Governmental Media Campaigns to Deter Asylum Seekers
International Journal of Communication 14(2020), 1092–1114 1932–8036/20200005 An International Analysis of Governmental Media Campaigns to Deter Asylum Seekers SARAH C. BISHOP1 Baruch College, The City University of New York, USA In recent years, the governments of the United States, Australia, and Norway have developed and launched informational multimedia campaigns targeted at dissuading unwanted groups of asylum-seeking migrants and have disseminated these media in strategic international locales. This project investigates the visual and textual facets of these deterrence campaigns using critical narrative analysis. Asylum seekers globally occupy a precarious liminal position; this article interrogates the processes of governmentality at work in this liminal space. Specifically, I analyze the ways that government-funded deterrence campaigns offer material directives that (1) discursively bifurcate the nature of the threats posed when individuals seek asylum, and (2) omit requisite information about migrants’ human right to seek asylum, thereby advancing strategic ignorance in their audiences. Keywords: immigration, media, global communication, governmentality, migration deterrence There are currently around 3.5 million asylum seekers across the world—the highest number that the United Nations High Commissioner for Refugees (UNHCR) has ever recorded. In Europe, the number of individuals seeking asylum has increased nearly 4,000% in the last decade, and the rate of arrivals is accelerating (Eurostat, 2019). Displaced individuals often flee to neighboring areas, and about 85% of displaced people reside in developing regions that are often unable to provide the material resources and long-term social services necessary for a high-functioning asylum system (United Nations High Commissioner for Refugees [UNHCR], 2018b). -
IACM Annual Report
Česká republika 2011 IACM Annual Report Official Journal of the International Association of customs and Tax Museums -1- IACM ANNUAL REPORT 2011 OFFICIAL JOURNAL OF THE INTERNATIONAL ASSOCIATION OF CUSTOMS AND TAX MUSEUMS www.customsmuseums.org -2- EDITORAL Up and down Dear colleagues Nearly one year has passed since we have met the last time for our annual conference and gen- eral assembly in Prague. We are already looking forward to the next meeting in Rotterdam and Antwerp. A lot of events and actions have taken place during this period. But as in life there were highlights on one side, but also bad news on the other. The highlife of this year was the official opening of the renovated Dutch customs and finance mu- seum. I had the pleasure and the honor to assist at this well organized event and I can only congratulate our dutch friends for the work, they did and the event itself. I will not go further in details, because you will be able to see by yourself a wonderful museum. I’m also looking forward to see the Belgian museum, moved to another place and reopened 2 years ago. So our next conference and general assembly will be very interesting for us customs people and I hope we will have a lot of fruitful discussions. In Austria, our friend Ferdinand Hampl has definitely pass over his museum to a colleague and the museum has moved to another place. I want to profit from the occasion and thank Ferdinand for his work and also his presence during all these years at the IACM activities. -
Combatting Tax Crimes More Effectively in APEC Economies
Combatting Tax Crimes More Effectively in APEC Economies Tax evasion and related financial crime threaten the strategic, political, and economic interests of all countries. Recognising the threat that such illicit financial flows pose to the Asia-Pacific region, APEC Finance Ministers developed the Cebu Action Plan, a road map for a more sustainable Combatting Tax Crimes financial future, calling on all APEC Economies to build their capacity to address financial crimes. To More Effectively in support these efforts, the OECD has developed this report which describes the range of OECD legal instruments, policy tools, and capacity APEC Economies building initiatives available to enhance the fight against tax crime in the Asia-Pacific region, drawing on examples and successful practices in APEC Economies. Combatting Tax Crimes More Effectively in APEC Economies This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD or APEC, or of the governments of their respective member countries. Please cite this publication as: APEC/OECD (2019), Combatting Tax Crimes More Effectively in APEC Economies, Organisation for Economic Co-operation and Development and Asia-Pacific Economic Cooperation. www.oecd.org/tax/crime/combatting-tax-crimes-more-effectively-in-apec-economies.htm. Photo credits: Cover © The elements in the main cover illustration were adapted from images courtesy of Shutterstock/r.classen and Shutterstock/Anton Balazh. -
Working Paper 65
Working Paper 65 The Political Economy of Long-Term Revenue Decline in Sri Lanka Mick Moore February 2017 www.ictd.ac ICTD Working Paper 65 The Political Economy of Long-Term Revenue Decline in Sri Lanka Mick Moore February 2017 1 The International Centre for Tax and Development is a global policy research network that deals with the political economy of taxation policies and practices in relation to the poorer parts of the world. Its operational objectives are to generate and disseminate relevant knowledge to policymakers and to mobilise knowledge in ways that will widen and deepen public debate about taxation issues within poorer countries. Its ultimate objective is to contribute to development in the poorer parts of the world and help make taxation policies more conducive to pro-poor economic growth and good governance. The ICTD’s research strategy and organisational structures are designed to bring about productive interaction between established experts and new stakeholders. The ICTD is funded with UK aid from the UK Government, and by the Norwegian Agency for Development Cooperation (Norad), a directorate under the Norwegian Ministry of Foreign Affairs (MFA); however, the views expressed herein do not necessarily reflect the UK and Norwegian Governments’ official policies. The Political Economy of Long-Term Revenue Decline in Sri Lanka Mick Moore ICTD Working Paper 65 First published by the Institute of Development Studies in February 2017 © Institute of Development Studies 2017 ISBN: 978-1-78118-349-6 This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. -
DETAILED ASSESSMENT REPORT on ISRAEL ANTI-MONEY
Strasbourg, 22 August 2008 MONEYVAL (2008) 01 EUROPEAN COMMITTEE ON CRIME PROBLEMS (CDPC) COMMITTEE OF EXPERTS ON THE EVALUATION OF ANTI-MONEY LAUNDERING MEASURES AND THE FINANCING OF TERRORISM (MONEYVAL) DETAILED ASSESSMENT REPORT on ISRAEL 1 ANTI-MONEY LAUNDERING AND COMBATING THE FINANCING OF TERRORISM Memorandum prepared by the Secretariat Directorate General of Human Rights and Legal Affairs (DG-HL) 1 Adopted by the MONEYVAL Committee at its 27 th Plenary Session (Strasbourg, 7-11 July 2008). All rights reserved. Reproduction is authorised, provided the source is acknowledged, save where otherwise stated. For any use for commercial purposes, no part of this publication may be translated, reproduced or transmitted, in any form or by any means, electronic (CD-Rom, Internet, etc) or mechanical, including photocopying, recording or any information storage or retrieval system without prior permission in writing from the MONEYVAL Secretariat, Directorate General of Human Rights and Legal Affairs, Council of Europe (F-67075 Strasbourg or [email protected]). 2 TABLE OF CONTENTS I. PREFACE.................................................................................................................................................... 7 II. EXECUTIVE SUMMARY........................................................................................................................ 8 III. MUTUAL EVALUATION REPORT .................................................................................................... 15 1. GENERAL ...................................................................................................................................