Customs control of goods

• Author: Mentor Gashi Ramadan Gashi
• Position: Office of the General Auditor, Kosovo
• Pages: 260-262

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 www.iipccl.org

260

Customs control of goods

PhD (C.)Mentor Gashi

Kosovo Customs

Ramadan Gashi

Office of the General Auditor, Kosovo

Abstract

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.

Introduction

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