Customs control of goods

AuthorMentor Gashi Ramadan Gashi
PositionOffice of the General Auditor, Kosovo
IIPCCL Publishing, Tirana-Albania
Academic Journal of Business, Administration, Law and Social Sciences Vol. 1 No. 3
November 2015
ISSN 2410-3918
Acces online at
Customs control of goods
PhD (C.)Mentor Gashi
Kosovo Customs
Ramadan Gashi
Office of the General Auditor, Kosovo
Customs control, is regulated by law in different countries. Different countries define through
the law, the control of goods.. Main purpose of this paper is to analyze two types of customs
controls, and their effect in reducing avoidance of duty or tax evasion which may be caused
by the import of goods of certain companies. For this reason we researched which model is
implemented in developing countries and what results were reached through questionnaires.
In this sense the next research question, consists in defining the moment of customs control
pre or post-clearance control of goods.
Keywords: customs control, avoidance of customs duties, developing countries.
With the international trade, the transfer of goods, respectively from the country of
production to the place of consumption, or from the place of sale (departure) to the
place of destination (clearance) has become a must know tool for the economic
development. In this way, cross border transfer of goods is closely connected with
certain measures in order to fight the fiscal evasion or avoidance of customs duties.
Not only in traditional customs, but also in modern ones, customs control should be
performed on the occasion of the presentation of goods at the entrance of the country
for clearance, but between them there is substantial difference in volume or level
control. Mainly, the customs in previous periods of development, have applied controls
of cargo, shipments, goods that entered the designated place for clearance, but this
level of control always had a decrease trend, especially in developed countries, where
the risk level applied to certain shipments or goods should be in control. Therefore,
modern customs do not make a large number of controls at the border or check all
shipments, goods, but they spend their time in controling the companies for fraud.
The customs value of goods is very relevant for the purpose of calculation of taxes
and customs duties. The customs value of goods, refers to commodity price plus the
cost of transportation, cost of insurance of the goods during transport and other costs
added to goods from the county of departure to the country of destination, respectively
country of clearance. But the problem lies in the correct declaration of price of goods
and other costs for transportation and insurance of the goods. There are times when
different companies declare another customs value of goods in order to pay less in
taxes and customs duties. Given that the calculation of customs duties, is primarily
based on the value of the goods “Ad Value”, many companies try to declare a lower
value of goods. In order to reduce the opportunity for companies to make the avoidance
of customs duties, the authorites undertake the measure of verification of the value

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