Study Guide

Learning objectives

✓	Explain the role of the Goods declaration and identify the customs procedures it can place imported goods under.
✓	Describe how the Revised Kyoto Convention sets standards for the clearance of goods, including pre-arrival processing under Standard 3.25.
✓	Outline how customs administrations assess and collect duties and taxes, and the conditions under which relief may be granted.

Regulating international trade and clearing goods that cross international borders are among the most traditional activities of customs. Even in countries that do not apply customs tariffs, trade is still regulated and goods are still cleared. This is done for statistical purposes and to identify prohibited and restricted goods.

A key element of customs regulation is how the law is applied in practice. Customs authorities must ensure that statutory requirements are met, but the way they do so is often flexible. For example, the law may require that certain goods be imported only under license. The way that license is implemented is often left to administrative discretion. A license may be issued for one shipment, for a period such as twelve months, or for an indefinite period as long as certain conditions are met. The same flexibility may apply to physical control of goods, the movement of goods, information requirements, the timing and method of reporting, and the timing and form of revenue collection.

Note: Key principle for examining customs regulation When examining the principles of customs control, always consider administrative solutions that may not be specifically named in national legislation but are still fully consistent with the relevant legislative provisions. The absence of a named solution in the law does not mean it is unavailable.