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APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM

Year 2011, Volume: 3 Issue: 1, 17 - 27, 01.06.2011

Burcu Bastabak Tunc Durmus Medeni

Abstract

The aim of this study is to introduce the effects of tariff code diversion and origin diversion, which are causing loss of tariff revenue, and difficulties in detecting of these diversions. For this purpose, first of all, we mention about customs regimes and especially the import regime process, one of the commonly used regimes in our country. In order to clarify import process, we describe some terminology. Then, we illustrate the phase of establishing of the tariff rate and of non-tariff measures taken to protect the domestic consumers and producers. Being illegal methods referred by companies who want to avoid non-tariff measures taken, the tariff code diversion’s and the origin diversion’s scope and the challenges of determining the diversions were examined under customs processes (risk analysis, inspection ...)

Keywords

Tariff Code Diversion Origin Diversion Customs Risk Analysis Fraud Detection

References

  • Aliye Ozturk (2005), “Risk Analysis Techniques at Import, Export and Customs
  • Crimes” Expertise Thesis 110. Ankara: Undersecretariat of Customs. Clifton Phua, Vincent Lee, Kate Smith, Ross Gayler (2005), “A Comprehensive
  • Survey of Data Mining–based Fraud Detection Research”, Cornell University Library Luciano A. Digiampietri, Norton Trevisan Roman, Luis A. A. Meira, Jorge Jambeiro Filho, Cristiano D. Ferreira and Andreia A. Kondo (2008), “Uses of
  • Artificial Intelligence in the Brazilian Customs Fraud Detection System”, Proc. of th International Digital Government Research Conference, pp.181-187. Mohd Afandi Md Amin (2010) “Measuring the performance of Customs
  • Information Systems (CIS) in Malaysia”, World Customs Journal, Vol. 4, No. 2, pp. 89–104. Norton T. Roman, Cristiano D. Ferreira, Luis A. A. Meira, Rodrigo Rezende, Luciano A. Digiampietri and Jorge Jambeiro Filho (2009), “Attribute-Value
  • Specification in Customs Fraud Detection”, Proc. of 10th International Digital Government Research Conference, pp.264-271. Nurcan Ozyazici (2009). “e-Customs”, International Conference on eGovernment: Sharing Experiences, Antalya
  • Shao Hua, Zhao Hong and Chang Gui-Ran (2002). “Applying Data Mining to
  • Detect Fraud Behavior in Customs Declaration”, Proc. of 1st International Conference on Machine Learning and Cybernetics, pp. 1241-1244.
  • UNCTAD and World Customs Organization (WCO) (2008), Technical Note No:
  • Risk management in Customs procedures, http://r0.unctad.org/ttl/technical- notes/TN12_RiskManagement.pdf, [Accessed 29.03.2011]

Year 2011, Volume: 3 Issue: 1, 17 - 27, 01.06.2011

Burcu Bastabak Tunc Durmus Medeni

Abstract

References

  • Aliye Ozturk (2005), “Risk Analysis Techniques at Import, Export and Customs
  • Crimes” Expertise Thesis 110. Ankara: Undersecretariat of Customs. Clifton Phua, Vincent Lee, Kate Smith, Ross Gayler (2005), “A Comprehensive
  • Survey of Data Mining–based Fraud Detection Research”, Cornell University Library Luciano A. Digiampietri, Norton Trevisan Roman, Luis A. A. Meira, Jorge Jambeiro Filho, Cristiano D. Ferreira and Andreia A. Kondo (2008), “Uses of
  • Artificial Intelligence in the Brazilian Customs Fraud Detection System”, Proc. of th International Digital Government Research Conference, pp.181-187. Mohd Afandi Md Amin (2010) “Measuring the performance of Customs
  • Information Systems (CIS) in Malaysia”, World Customs Journal, Vol. 4, No. 2, pp. 89–104. Norton T. Roman, Cristiano D. Ferreira, Luis A. A. Meira, Rodrigo Rezende, Luciano A. Digiampietri and Jorge Jambeiro Filho (2009), “Attribute-Value
  • Specification in Customs Fraud Detection”, Proc. of 10th International Digital Government Research Conference, pp.264-271. Nurcan Ozyazici (2009). “e-Customs”, International Conference on eGovernment: Sharing Experiences, Antalya
  • Shao Hua, Zhao Hong and Chang Gui-Ran (2002). “Applying Data Mining to
  • Detect Fraud Behavior in Customs Declaration”, Proc. of 1st International Conference on Machine Learning and Cybernetics, pp. 1241-1244.
  • UNCTAD and World Customs Organization (WCO) (2008), Technical Note No:
  • Risk management in Customs procedures, http://r0.unctad.org/ttl/technical- notes/TN12_RiskManagement.pdf, [Accessed 29.03.2011]
There are 10 citations in total.

Details

Other ID JA43AB84PN
Journal Section Articles
Authors

Burcu Bastabak This is me

Tunc Durmus Medeni This is me

Publication Date June 1, 2011
Submission Date June 1, 2011
Published in Issue Year 2011 Volume: 3 Issue: 1

Cite

APA Bastabak, B., & Medeni, T. D. (2011). APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM. International Journal of EBusiness and EGovernment Studies, 3(1), 17-27.
AMA Bastabak B, Medeni TD. APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM. IJEBEG. June 2011;3(1):17-27.
Chicago Bastabak, Burcu, and Tunc Durmus Medeni. “APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM”. International Journal of EBusiness and EGovernment Studies 3, no. 1 (June 2011): 17-27.
EndNote Bastabak B, Medeni TD (June 1, 2011) APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM. International Journal of eBusiness and eGovernment Studies 3 1 17–27.
IEEE B. Bastabak and T. D. Medeni, “APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM”, IJEBEG, vol. 3, no. 1, pp. 17–27, 2011.
ISNAD Bastabak, Burcu - Medeni, Tunc Durmus. “APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM”. International Journal of eBusiness and eGovernment Studies 3/1 (June 2011), 17-27.
JAMA Bastabak B, Medeni TD. APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM. IJEBEG. 2011;3:17–27.
MLA Bastabak, Burcu and Tunc Durmus Medeni. “APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM”. International Journal of EBusiness and EGovernment Studies, vol. 3, no. 1, 2011, pp. 17-27.
Vancouver Bastabak B, Medeni TD. APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM. IJEBEG. 2011;3(1):17-2.