International criminal networks frequently exploit legitimate maritime operations. However, due to resource limitations, customs authorities are unable to detect and intercept all concealed smuggled goods. Current detection technologies are often costly and limited in their applicability, necessitating the exploration of alternative methods. Many illicit commodities, including hazardous materials, narcotics and wildlife derivatives, generally emit distinct, detectable chemical profiles. Leveraging this, we designed a non-invasive air extraction device and explored a proof-of-concept methodology to sample sealed containers at the port. The device uses mixed-mode ventilation to extract a sample while simultaneously increasing airflow and positive pressure in the container. The sample may thereafter be analysed using various analytical techniques, such as mass spectrometry or detection dogs, to ascertain the presence of a commodity of interest. This investigation introduces a scalable and versatile tool designed to complement customs investigations and support detection of a broad range of trafficked contraband and hazardous goods.
This article explores how Ukraine is adapting its customs training system to align with the European Union (EU) Customs Competency Framework (CustCompEu). Traditional education models are increasingly inadequate to meet the operational and managerial demands of modern customs service. A shift towards a structured, competency-based approach – distinguishing operational, professional and leadership competencies across four levels – offers a viable pathway to reform. The study highlights key legal and institutional barriers to implementation, including the lack of national professional standards, legal inconsistencies and weak coordination between job profiles and EU benchmarks. Drawing on comparative insights from EU member states, and Ukraine’s recent pilot projects and legal reforms, it outlines the challenges and early progress in embedding CustCompEu. The article concludes that successful integration depends on sustained legal anchoring, functional collaboration, and support from both state authorities and EU-funded programs. It also outlines a comparative cluster analysis of EU member states, illustrating both successful and problematic experiences of embedding competency frameworks, thus providing lessons transferable to Ukraine. The framework is positioned not merely as a tool for standardisation but as a driver of professional growth and integrity in public customs service.
Border management stands at an inflection point defined by two converging forces: the fragmentation of the global order and the emergence of AI systems capable of mastering complexity at unprecedented scale. As economic ties are increasingly assessed for strategic risk, resilience and national advantage rather than efficiency and security alone, the border has become a critical strategic asset. Modern border agencies now face an expanded mandate encompassing security, trade facilitation, regulatory compliance, hybrid threat detection and economic security through multi-tier supply chain analysis. Traditional inspection-and-declaration models cannot meet these demands. Using the AI-enabled systems developed by the authors, this paper demonstrates how such systems can dramatically tighten the border management OODA (observe, orient, decide, act) loop – constructing real-time value chain maps, orchestrating risk across networked actors and jurisdictions, and enabling coordinated action among agencies and trusted private actors. Federated architectures preserve sovereignty while enabling collaboration, transforming border management into a positive-sum framework for continued global trade without compromise of national security.
In the epoch of artificial intelligence, building a knowledge-based Customs is a key measure to improve regulatory efficiency, ensure trade security and promote economic development. Here, the Analytical Hierarchy Process (AHP) method was employed to develop a systematic and scientific evaluation index for knowledge management systems within Customs, thereby providing a theoretical foundation for enhancing knowledge management efficiency and the level of intelligent decision-making within Customs. The paper reviews the theoretical underpinnings and practical status of knowledge management, elucidating the significance of establishing evaluation indicators for knowledge systems. The study utilised the AHP method to define first- and second-level indicators, along with their associated weights, for the evaluation of customs knowledge management. Based on the customs knowledge management indicator system established, the paper offers optimisation recommendations and valuable insights, which hold considerable theoretical importance for guiding Customs in the optimisation of knowledge resource allocation and the enhancement of smart customs supervision services.
Hainan’s offshore duty-free regime is a distinctive institutional innovation that advances the Hainan Free Trade Port. Through iterative adjustments since 2011, it has delivered early gains in tourism-led consumption while revealing bottlenecks in traveller-to-purchaser conversion and regulatory capacity. This commentary distils the policy’s unique features, diagnoses stage-specific frictions and proposes targeted supervision reforms – risk-based sectional control, enterprise credit governance and digital modernisation – to align openness with enforceability.
Regulatory frameworks for verifying the origin of goods traded under preferential conditions vary across unilateral, bilateral, and regional agreements. Despite these differences, origin controls typically operate in two distinct phases of the customs clearance process: ex-ante (at the moment of the lodgment of the import or export declaration) and ex-post (after goods are released). For these controls to be balanced and effective, they require clear administrative procedures and robust risk analysis frameworks. This ensures that resources are allocated efficiently and prevents arbitrary enforcement by customs authorities. This article advocates for a wider adoption of self-declarations of origin, particularly export-based schemes such as the Registered Exporter system (REX) of the European Union. This approach aims to streamline customs procedures and reduce compliance costs for traders. To address concerns about potential fraud and revenue loss associated with the utilisation of self-declarations systems, a multifaceted approach is proposed, based on: a) using self-declarations in conjunction with electronic certificates of origin (to be issued in the exporting country and accessed directly by importing customs authorities); b) employing strong risk management frameworks to identify and target high-risk operators for post-clearance audits; and c) establishing a robust penalty structure for non-compliance, to be applied to both exporters who provide origin information and importers who benefit from it, so to align responsibility with economic gains.
An increase in the volume of world trade and the resulting pressure placed on European Customs requires the implementation of new technologies. The European Commission has prioritised the development of digitisation and the acceleration of information exchange processes between customs officials and economic operators. This article theoretically and practically examines how this reform might impact customs control in the European Union and how it might contribute to its digital transformation. The attitudes of customs officials in the Republic of Bulgaria and their readiness to implement the imminent changes were investigated. The results suggests that improvements in digitisation and information exchange are interdependent and should be addressed simultaneously.
The classification of plastic-laminated textile products presents a complex challenge for customs authorities due to their multilayered structure and indistinguishable visual properties. Misclassification of such goods can lead to significant tax discrepancies and legal consequences. Customs laboratories worldwide conduct physical and chemical analyses to determine the appropriate Harmonized System (HS) code, which is essential for regulatory compliance, duty assessment and trade facilitation. This article examines the classification challenges of jackets and semi-finished textiles laminated with either cellular or non-cellular plastics, and emphasises the role of microscopic and material composition analysis. By presenting case studies and comparative tax evaluations, the article highlights how accurate HS code assignment minimises the risk of misdeclaration, ensures fiscal consistency and streamlines customs procedures. The findings underline the critical importance of pre-declaration laboratory analysis for high-risk textile goods and support the need for continued investment in accredited customs laboratories.
In this article, the progressive development and codification of international customs law as a type of law-making activity in international customs relations is characterised and a new definition of this activity is proposed. It is demonstrated that the progressive development and codification of international customs law took place long before the establishment of the World Customs Organization (WCO) and the World Trade Organization, and that its implementation occurred within the framework of the League of Nations and the United Nations. The most common legal forms of regulatory consolidation resulting from the progressive development and codification of international customs law are identified. Using the example of five universal conventions of the WCO, indicators of recognition of the provisions of these conventions by its members, such as the number of WCO members, and the number of contracting and non-contracting parties, are analysed.
Indonesia’s tobacco excise policy faces persistent challenges that indicate structural weaknesses rather than temporary or cyclical problems. Continued downtrading represents a key policy challenge, whereby repeated excise increases translate into wider price gaps, declining high-tier revenue and rising illicit cigarette risks within a fragmented excise structure. This study aims to assess these challenges and identify policy pathways for more effective excise reform. Using a qualitative case study approach guided by the Multiple Streams Framework, the analysis examines tobacco excise developments and policy dynamics between 2017 and 2025. The findings show that tiered excise structures facilitate substitution towards cheaper and illicit products, thereby undermining public health objectives, fiscal performance and market integrity. This study contributes novel insights by framing downtrading as a structural policy failure and identifying a credible reform window during the Rencana Pembangunan Jangka Menengah Nasional 2025–2029 (the National Medium-Term Development Plan outlining Indonesia’s five-year strategic priorities, including fiscal and public health objectives). It proposes progressive excise simplification embedded within a broader governance framework that integrates enforcement strengthening, industrial adjustment and labour transition safeguards.
This commentary critically examines the implementation of the United Nations Office on Drugs and Crime (UNODC) – World Customs Organization (WCO) Passenger and Cargo Control Programme (PCCP) in Cambodia, highlighting its contributions and limitations as a case study in customs modernisation. Drawing on Cambodia’s experience, the article identifies factors enabling success, such as targeted capacity building and international cooperation, while also addressing systemic challenges like data management, personnel turnover and sustainability. This analysis offers insights to inform similar initiatives in other developing country contexts and to contribute to the ongoing thinking, discussion and development of knowledge and practices on risk-based customs controls.
The illicit cigarette trade poses a persistent threat to excise revenues and public policy objectives in Indonesia, where tobacco products contribute more than 96 per cent of total excise collection. The study investigated the influence of law enforcement on tobacco excise revenues in East Java, the country’s largest tobacco-producing and tax-contributing region. Using panel data from 2019 to 2023 at seven customs offices, a fixed effect regression model analysed the impact of illicit cigarette seizures. The study’s results showed a statistically significant and positive relationship, where an increase in confiscated cigarettes was associated with an estimated excise revenue gain of approximately IDR369,653.50 per statistical unit of increase in seizures. Enforcement plays a crucial fiscal role in supporting revenues and protecting legitimate markets. The study also highlights gaps in Indonesia’s alignment with the World Health Organization’s (WHO) Protocol to Eliminate the Illicit Trade in Tobacco Products. Policy recommendations include strengthening supply chain monitoring, adopting tracking systems, and enhancing cross-border cooperation.
This study explores the relationship between customs officer students’ intercultural values, bias awareness and professional confidence in communication and judgement during border control encounters. Drawing on intercultural competence theory, dual-process cognition and naturalistic decision-making, the study investigates whether awareness of cultural biases reduces reliance on first impressions, and whether valuing intercultural competence predicts greater self-awareness and communication confidence. Data were collected through a survey of 91 Norwegian customs students and analysed using correlation and regression methods. The results indicate that while belief in the importance of intercultural competence is associated with greater bias awareness, it does not predict reduced reliance on first impressions or higher communication confidence. Instead, practical field experience emerged as the strongest predictor of confidence. The findings highlight a gap between intercultural values and applied competence, emphasising the need for experiential and reflective training models to bridge awareness and behaviour in customs education.
Volatility of stakeholder satisfaction and supply chain logistics inefficiencies over the past decade pose significant challenges for Indonesian Customs in realising its vision, which is to become the world’s leading customs and excise organisation. Various studies have consistently found that stakeholder satisfaction and service efficiency are intricately linked to the cultural values embedded within the organisation. This article endeavours to scrutinise, elucidate and deepen our understanding of the implications of implementing adaptive cultural values and promoting stakeholder engagement in fortifying organisational performance. It gives recommendations for these values for systematic implementation in the digital transformation process. Employing a mixed-methods approach incorporating both quantitative and qualitative methodologies, this study selectively samples respondents representing employees and officials of Indonesian Customs. Quantitative methodology is employed to scrutinise and expound on hypotheses, complemented by qualitative techniques such as observation, focus group discussions and in-depth interviews. Outcomes from this study underscore the substantial impact of stakeholders and adaptive cultural values on both digital transformation and performance, and intersection of these variables emphasises the significance of stakeholder focus and collaborative values, which influence efficiency, as well as being a catalyst and social driver of change.
This research develops a novel, multi-dimensional model to investigate the electronic readiness of customs organisations for adopting blockchain technology. Recognising Customs’ pivotal role in global trade facilitation, this model systematically assesses an organisation’s preparedness across five critical dimensions: organisational, individual, technological, environmental, and managerial. This framework offers a robust tool for evaluating the key factors influencing the successful integration of blockchain within customs operations. The Islamic Republic of Iran Customs Administration serves as a specific case study, demonstrating the model’s applicability in a real-world context. Employing a descriptive and exploratory approach, 44 customs managers and IT professionals and 17 blockchain experts participated in the case study. Data collection involved both literature reviews and field methods, with a researcher-designed questionnaire. The questionnaire data were analysed statistically. Literature reviews and interviews with blockchain specialists informed the dimensions and criteria for the questionnaires. Subsequently, paired comparison questionnaires gathered insights from blockchain community managers and laboratory experts of the Sharif Blockchain Laboratory. The Analytic Hierarchy Process (AHP) method was employed to analyse this data, determining the relative weights of each criterion and sub-criterion.
Green trade barriers (GTBs) have emerged as an increasingly rising instrument of trade protectionism in the context of international commerce. This study conducts a comprehensive analysis of the green trade provisions embedded within the three principal global economic and trade agreements. By employing a comparative analysis methodology, the research elucidates the current landscape and distinctive characteristics of GTBs confronting China Customs. Focusing on China’s smart customs modernisation and customs-driven supply chain governance, the research proposes synergistic governance model integrating customs authorities and exporters to mitigate GTBs risks while advancing the nation’s ‘dual carbon’ objectives. The research reveals that while GTBs are reshaping China’s foreign trade landscape, they are also catalysing a paradigm shift in the developmental trajectory and philosophical orientation of China Customs. Consequently, this dual effect significantly contributes to the green and high-quality development of China’s foreign trade.
Rules of origin are a core element of any free trade agreement, but their complexity can present significant challenges for efficient and compliant use. This paper discusses the challenges and opportunities in automating origin calculations for businesses involved in cross-border trade. It focuses on the role of Enterprise Resource Planning (ERP) systems, customs software and Long-Term Supplier Declarations (LTSDs) in simplifying compliance with preferential origin rules. Focusing on the United Kingdom’s trade, the paper outlines key factors businesses must consider to effectively automate origin management, such as rules interpretation, data quality, legal documentation and supplier cooperation. The potential roles of distributed ledger technology (DLT) and automation within customs declarations software are also explored.
When studying international customs law, researchers primarily associate its current development with the activities of two international organisations – the World Customs Organization (WCO) and the World Trade Organization (WTO). At the same time, contributions to its formation, codification and progressive development were made by other international organisations as well, whose legal status, history and outcomes of activities remain largely unexplored to this day. One such organisation was the International Union for the Publication of Customs Tariffs (Publication Union), which operated from 1891 to 2017. The aim of this article is to address existing gaps in the scholarly study of the contributions of this economic international organisation to the formation, codification and progressive development of international customs law, as well as its impact on national customs law. The article examines the prerequisites for the establishment, termination and results of activities of the Publication Union.
This study addresses the contemporary application of Article 17 of the Customs Valuation Agreement of the World Trade Organization (WTO) by Latin American countries. The methodology comprised a literature review on the subject, an interview with the co-author of A Handbook on the WTO Customs Valuation Agreement , and a questionnaire distributed to specialists from customs administrations in Latin America. The study identified differences in national regulations, procedures and approaches to constructing and utilising databases. A common finding was significant difficulties in implementing the Agreement, particularly when doubts arise regarding the truth or accuracy of declared values. Finally, the study highlights opportunities for enhancing customs valuation controls by continuously building the capacity of competent authorities and implementing modernisation tools.
The transition to a Circular Economy (CE) plays a crucial role in advancing many of the United Nations Sustainable Development Goals (UN SDGs). Like numerous other nations, Vietnam has embraced initiatives to promote a Green and CE as part of its commitment to the UN’s sustainable development agenda. These efforts focus on extending product life cycles, enhancing the efficiency of natural resource utilisation and minimising waste. In this context, this paper describes a comprehensive review of the literature on CE and evaluates the current role of Vietnam Customs, applying the SWOT (Strengths, Weaknesses, Opportunities, Threats) model to identify strategic opportunities for Vietnam Customs to strengthen its control functions and facilitate the transition to a CE. The paper concludes with recommendations for Vietnam Customs to enhance its effectiveness in supporting CE initiatives and fulfilling its responsibilities in promoting sustainable trade practices aligned with multilateral and bilateral commitments.
