Study Guide
1. Introduction
In this Module, we examine how Customs laws and regulatory principles are applied by Customs administrations across different operational environments. We focus on the environments that affect the international movement of goods, and on how international law and compliance management intersect with commercial transactions.
The approach used in this Module is to examine the common business processes adopted by customs in each operational environment. In many countries these processes align closely with the standards set out in the World Customs Organization’s International Convention on the simplification and harmonization of Customs procedures (Revised Kyoto Convention).
In some countries, however, the actual business processes used by the customs administration fall short of those standards. Rather than describing the lowest common denominator, this Module outlines the business processes most commonly practiced by customs administrations.
The operational environments covered in this Module are:
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01 Air cargo Carried by both passenger aircraft and all-cargo freighters; risk-assessed at the air waybill level. |
02 Express cargo A specialized stream of air cargo, optimized for speed, with onsite Customs facilities at express depots. |
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03 Post International mail handled at dedicated mail handling units, with separate screening arrangements. |
04 Sea cargo Carried in containers as full container loads (FCL) or less-than-container loads (LCL), discharged at designated ports. |
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05 Land borders Road and rail crossings, where two customs administrations may operate side by side. |
06 Depots and warehouses Licensed facilities holding goods under customs control before clearance is finalized. |
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07 Free zones Locations treated as outside the customs territory, where goods are generally not subject to the usual customs controls. |
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The final topic covered in this Module will be the issue of Customs integrity. We will examine what is being done internationally to upgrade the integrity of Customs administrations.