Jovanka Biljan
St.Kliment Ohridski University – Bitola, Faculty of Tourism and Hospitality – Ohrid, Kej Makedonija, 95, 6000 Ohrid, Macedonia
Aleksandar Trajkov
St.Kliment Ohridski University – Bitola, Faculty of Tourism and Hospitality – Ohrid, Kej Makedonija, 95, 6000 Ohrid, Macedonia
Biljana Dimoska
Tsiligaridis and Dimosky Distillery – Ohrid, ul. 15 Korpus, 95, 6000, Ohrid, Macedonia
DOI: https://doi.org/10.31410/EMAN.2018.263
2nd International Scientific Conference – EMAN 2018 – Economics and Management: How to Cope With Disrupted Times, Ljubljana – Slovenia, March 22, 2018, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School – Maribor, Slovenia; Integrated Business Faculty – Skopje, Macedonia; Faculty of Management – Zajecar, Serbia, ISBN 978-86-80194-11-0
Abstract
The efficiency, security and safety of international supply chains are highly depended by Customs management tools, procedures and operations applied. Due to the rapid growth of international trade, on one, and the social safety and security challenges, on the other hand, the Customs management policies are in a process of redefining. Generally, the main goals of Customs policies along with revenue collection and implementation of trade policy measures are broadened with ensuring trade facilitation and social security and safety. This complex and dynamic process is known as Customs modernization and it represents the most important part of the international trade facilitation agenda.
The main task of Customs modernization process is to put in place a well functioning Customs administration that provides traders with transparent, predictable and speedy clearance of goods. One of the most important parts of this process are simplified Customs procedures that means placing goods in Customs procedure by omitting data and/or documents, as well as with bookkeeping records whereby goods may go directly to or from trader’s premises.
This paper aims to analyse the process of imposition and implementation of simplified Customs procedures, with emphasizing the advantages and obstacles in authorization and application in the Republic of Macedonia. Regarding that the official data for issued certificates and processed Customs declarations in simplified Customs procedures from the Macedonian Customs Administration are analysed. Additionally, the results from conducted interviews with authorised trade operators and Customs authorities reveal the advantages and problems in application of simplified Customs procedures, whereby main advantages are related with time and cost reductions, while strict procedural requirements are recognized as a problem.
Key words
Customs modernization, simplified Customs procedures, local clearance, Republic Macedonia
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