Internaional Norms and the Modernization of Taiwan Customs

• Main Authors: Ching-feng Chung, 鍾清豐
• Other Authors: Teh-chang Lin
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/68514103555314322806

碩士 === 國立中山大學 === 大陸研究所 === 93 === The objections of Customs are cargo examination and tax levying. The purpose of cargo examination is to curb dodging inspection or related restrained regulations. In the other hand, the purpose of tax levying is to execute national economic policies such as protection of intellectual property rights, national security. Furthermore, tax levying can increase the speed of international trade activities, providing transparent, simplified and non-barrier clearance environments. Since Taiwan joined APEC and WTO, Customs has enforced several measures to cope with Customs operation modernization and free trade policy. Accordingly, the Customs has carried out reorganization to improve its efficiency and also set up an internationalized and anti-corruption unit. It also conducted a personnel training in a fair and open way. In the sphere of clearance, the Customs simplified some procedures and enforced swift clearance. At the same time, the Customs revoked some improper regulations and decreased intervention to private businesses. Furthermore, the Customs positively sought to cooperate with concerned institutions to offer transparent, expedited, and paperless and website services. As the functions of Customs are concerned, the Customs adopted risk management to control businesses. Moreover, the Customs signed symposia with businesses to build up a good and interacted relationship with them. Under the trend of global economic, the traditional ways of management is out of time. As a result, the Customs has made some new policies to cope with new environments. Modernization is no doubt one of the most important reforms in the Customs. In order to meet with the requirements of businesses, the Customs endeavors to enhance Customs officers’ capacity and assigns competent and professional Customers to provide service for the public. In other hand, the Customs not only adopted international agreements, but also simplified its regulations accordingly. It followed out some convenient measures in accordance with Kyoto convention as well as international criteria. The Customs set up strategic alliance with those enterprises with good reputation, with an end to strengthen mutual understanding and cooperation. The Customs also exchanges information with enterprises to prevent smuggling. Finally, the Customs offered enterprises a preferential treatment to create a win-win situation for both sides. In accordance with Customs clearance modernization, the Customs already progressively implemented a lot of measures such as automation of clearance…etc. This research suggests that the Customs should constantly train Customs officers, carry out new audit system and enlarge the scope of risk managements. Additionally, the Customs should positively create a strategic alliance with outstanding enterprises and establish an integrity and intelligent organization under transparent procedures. Namely, the Customs should push forward cross-strait corporation and keep up the pace with international Customs. Through such transformation the Customs will upgrade its competitiveness in a great extent.