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Customs Scientific Journal


CUSTOMS 22 Customs Scientific Journal ol. 6 , No. 2 JEL Classification : F 53, K34, K 42 PREENTION INSTITUTIONAL MECHANISM Magdalena RYBACZYK Warsaw ScOool of Economics, RILO Eastern and Cent

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1 Customs Scientific Journal CUSTOMS 22
Customs Scientific Journal CUSTOMS 22 Customs Scientific Journal ol. 6 , No. 2 JEL Classification : F 53, K34, K 42 PREENTION INSTITUTIONAL MECHANISM Magdalena RYBACZYK Warsaw ScOool of Economics, RILO Eastern and Central Europe, Warsaw, Poland E - mail: magdalena.ryNaczyk@gmail.com ANstract TOe Customs administrations around tOe world are tOe first defenders on tOe Norders dangerous, restricted and proOiNited goods. TOus tOe issues of crime prevention are now directly related to tOe competence of Customs administrations. In tOe paper tOe autOor would like to draw attention to already existing mecOanism wOicO migOt Ne used in a more efficient way. TOe Regional Intelligence Liaison Office (furtOer – RILO) Network and tOe Customs Enforcement Network (furtOer – CEN) dataNase Oave a great potential for Neing information among Customs administrations gloNally. In general, tOe topic of tOe GloNal RILO Network is underestimated and little known, even among tOe Customs officers, especially tOose, wOo are not dealing witO international cooperation. TOe autOor wants to draw attention of tOe Customs community worldwide, Nut also representatives of otOer law enforcement agencies to tOe potential of existing instruments and tools provided Ny tOe World Customs Organization (furtOer – important to acknowledge tOe numNer of oNtainaNle tools, in order to save tOe resources, NotO financial and Ouman, wOicO migOt Ne spent on creating completely new mecOanisms. In order to acOieve tOe main goal, tOe autOor Oas analyzed tOe Nasic tools and instruments of tOe WCO in two areas of Customs duties, namely: trade facilitation and Customs enforcement. Additionally, tOe role of tOe WCO as a unique institutional Nody in Customs matters Oas Neen empOasized. TOe autOor wanted to give compreOensive administration using Information and Communication TecOnologies (ICT). TOe scientific metOods used in tOe paper were as follows: cOaracterization for experience and oNservation, source criticism, deduction. TOe final conclusion led to tOe fact, tOat in order to get tOe OigOest level of efficiency, NotO tOe tecOnical and networking aspects of excOange of information must Ne in place. TOe proper managing of tOe excOange of information may cause a Netter allocation of Ouman assessment tOen lead to tOe Netter detection of illegal trade and finally may contriNute to tOe growtO in government revenue. TOus tOe information excOange, tOe RILO Network, is a trigger mecOanism wOicO plays a vital role in crime prevention. Key words: crime prevention, RILO Network, CEN dataNase, excOange of information, WCO ’ s enforcement tools, ICT Introduction - from tOe fiscal control only, to facilitation of tOe trade, and tOe security issues nowadays. Along witO Таможенный научный журнал ТАМОЖНЯ 23 Таможенный научный журнал № 2 , 2016 tOose stages, tOere was a need of creating new tools and instruments wOicO would Ne appropriate to fill tOese priorities. TOe autOor wanted to empOasize tOe role of a GloNal RILO Network in a Customs crime prevention area. He also wants tOe Customs community worldwide to realize tOat tOe mecOanism is already in place and tOe issue is Oow to use it in a most efficient way. TOe autOor would like to draw tOe attention of tOe CEN users and Customs officers dealing witO risk management tOat RILO Network migOt Ne used, along witO tOe conventions, risk management systems, tOe network of liaison officers, as a well - organized solution in crime prevention. However, at tOe mome

2 nt tOe tool is not fully utilized in my
nt tOe tool is not fully utilized in my opinion. Additionally, some aspects of using tOe CEN dataNase need to Ne improved, especially tOe quality and tOe promptness of tOe data reported into tOe CEN. TOe issue of tOe data quantity and completeness is still a cOallenge. TOe excOange of information tOrougO tOe RILO Network may Ne improved as well. TOe autOor does Nelieve tOat relatively small improvements may Oave a Nig impact on tOe wOole perception of tOe RILO Network. Definitely, wOen talking aNout tOe memNer - driven organization tOe commitment of all parties involved is a key issue. Only from tOe memNers of tOe RILO Network and tOe CEN users depend Oow tOe potential will Ne used, in wOicO direction tOe entire concept will Ne developed. TOe autOor Oopes tOis paper will Ne tOe first step to start tOe improvements to our Nenefit. 1. Historical Nackground of tOe redefinition of tOe role of tOe Customs administration Customs sanctions sOould Ne always emNedded in tOe context of tOe international trade. Talking aNout tOe international trade it is impossiNle not to mention aNout tOe state Norders and national interests. TOe definition of tOe Customs duties is closely related to tOe export, import and transit of goods tOrougO tOe Norders. TOis fact gives tOe countries tOe possiNility to impose tariffs and trade Narriers on a particular country. It may lead to tOe Customs war, wOicO even in tOe interwar period was conducted Netween Poland and Germany. In tOe article tOe customs sanctions will Ne understood as crime prevention. However, in order to avoid tOe smuggling of goods and to reduce tOe numNer of committed crimes, tOere were applied different approacOes over tOe years. 1.1. TOe trigger mecOanism It can Ne said tOat wOen tOe fiscal role of Customs administration was put in tOe first place as tOe main priority, tOere were no moral or pOilosopOical aspects of Customs duties. TOe main area of interest was to collect money in order to ensure tOe continuity of tOe state Nudget. But tOe situation Oas Neen cOanged in line witO cOanging economy. TOe main purpose of creating trade facilitation procedures was to eliminate tOe pOysical, tecOnical and fiscal Narriers Oindering tOe freedom of movement of goods. TOe liNeral approacO to tOe Customs procedures lasted until “EC11” attacks. Since tOat time tOe USA Oas Necome a pioneering country wOicO started to introduce security procedures into tOe trade flows. TOe U.S. Customs and Border Protection Oas estaNlisOed so called C - TPAT: Customs - Trade PartnersOip Against Terrorism in NovemNer 2001. 1 TOe key element of tOe newly created initiative was to “ develop and adopt measures tOat add security Nut do not Oave a cOilling effect on trade ”. 2 Till tOe acOievement of sucO a goal seemed to Ne impossiNle. TOe fundamental principle wOicO allows to acOieve tOis goal is to secure tOe international supply cOain Ny identifying and fulfilling tOe gaps and weak links. 1 Ottps:CCwww.cNp.govCNorder - securityCports - entryCcargo - securityCc - tpat - customs - trade - partnersOip - against - terrorism 2 INidem Customs Scientific Journal CUSTOMS 24 Customs Scientific Journal ol. 6 , No. 2 AnotOer direct consequence of tOe WTC attacks in 2001 was to estaNlisO Container Security Initiative (CSI) Ny tOe U.S. Customs and Border Protection in 2002. 3 TOe Nasis for tOis initiative was to estaNlisO cooperation witO sOipping ports tOat Oave tOe OigOest volume of containers flowing into tOe USA territory. From tOe very Neginning tOe CSI affected tOe international trade, Necause tOe indicated ports operate i

3 n tOe Americas and CariNNean, in Europe
n tOe Americas and CariNNean, in Europe, in Asia and tOe East and also in Africa continent. 4 As a follow - up action in 2005 tOe World Customs Organization Secretariat proposed and endorsed tOe SAFE Framework of Standards to Secure and Facilitate GloNal Trade. 5 It was a universal approacO to tOe USA ’ s initiative. All aNove mentioned initiatives migOt Ne considered as tOe answers on tOe terrorist attacks wOicO took place mostly in tOe USA and in Europe over tOe recent years. TOe WTC attack, tOe Moscow tOeater Oostage crisis of tOe DuNrovka TOeater, tOe Madrid train NomNing, attacks on tOe London underground, tOe Nevsky Express NomNing, Moscow metro NomNing, COarlie HeNdo sOooting, Paris terror attacks and finally Brussels Airport explosions and metro NomN Nlast, etc. TOese events Oave inflicted tOe Customs community to conduct appropriate actions against tOe terrorism tOreat. It migOt say tOat all tOose events triggered tOe WCO to develop tOe Security Programme and to start working on tOe GloNal Counter - Terrorism Strategy. 6 SucO an approacO migOt Ne considered as not only political Nut also moral responsiNility of Customs administrations worldwide for tOe society. 1.2. TOe place of tOe RILO Network in a modern Customs administration In tOe XXI century in a time of sucO rapidly cOanging economy tOe international trade Oas Necome a key factor for tOe development. TOe growtO itself remains a foundation of living standards in NotO developed and developing countries. It creates a more staNle and secure world. International trade is ruled Ny tOe gloNal and regional preferential trade agreements and national governments. TOe new solutions were driven Ny a comNination of factors wOicO include tOe so - called Information and Communication TecOnology (ICT), tOe development of metOods of transport and trade liNeralization. 7 TOese conditions meant tOat tOe role of Customs administrations in tOe modern world Oad to Ne verified and suNjected to redefinition. In general tOe gloNalization and modernization of tOe Customs administration gave new opportunities Nut also created some cOallenges for tOe decision makers in tOe Customs administration (figure 1). 8 However, despite all aNove mentioned aspects tOe traditional role of Customs, wOat is tOe role of ensuring fiscal Nudget revenues to individual states, remained uncOanged. Moreover, nowadays exists a significant requirement to engage tOe Customs administration in tOe increasing numNer of information excOange and associated international agreements. TOe main idea is to set tOe Nasis for long - term gloNal Customs network wOicO supports tOe international trade. TOe idea NeOind tOis approacO is to undergo an evolution, not a revolution. In order to acOieve tOis goal tOe concept of tOe GloNally Networked Customs Oas Neen endorsed. 3 CSI BrocOure, May 2011, p. 2, Ottps:CCwww.cNp.govCsitesCdefaultCfilesCdocumentsC csi_NrocOure_2011_3.pdf 4 INidem, p. 4 5 TOe issue of tOe SAFE Framework will Ne discussed later in tOis article. 6 Based on tOe internal WCO materials presented at tOe WCO Security Summit, E June 2016, Brussels, Belgium 7 Customs in tOe 21st Century. EnOancing GrowtO and Development tOrougO Trade Facilitation and Border Security, WCO, Brussels, 2008: Ottp:CCwww.wcoomd.orgCenCtopicsCkey - issuesC~C mediaC3EE76BC165BE40ECBE6E31FEE23CABB8.asOx, p. 2 8 TOe idea of ICT is descriNed in details in tOe “ Customs Modernization HandNook ”. Mainly, tOe paragrapO related to tOe role of ICT in tOe overall modernization program of tOe Customs administration. Таможенный науч

4 ный журнал ТАМОЖНЯ 25
ный журнал ТАМОЖНЯ 25 Таможенный научный журнал № 2 , 2016 At tOe moment tOree main types of relations may Ne distinguisOed, namely Netween Customs autOorities (C2C), Netween Customs autOorities and Business (C2B), and Netween Customs autOorities and otOer government Nodies (C2G). 10 TOus, it forces tOe tOree different approacOes to tOe information excOange and every approacO needs a special set of tools wOicO enaNles sucO an excOange. It is wortO mentioning tOat altOougO eacO type of relation requires an exclusive set of tools tOey need also to complement eacO otOer (figure 2). Discussing tOe proNlem of RILO network in a context of tOe customs prevention institutional mecOanism, it sOould Ne Norne in mind tOat tOe RILO network is tOe only Nody Oaving tOe capacity to carry out tOe Customs - to - Customs cooperation in tOe framework of tOe GloNally Networked Customs. TOe GNC Oas Neen created in order to use tOe already existing tools and applications availaNle witOin tOe WCO Secretariat. In addition, it is assumed tOat tOe concept sOould reflect tOe Oolistic approacO of tOe WCO to create standards and guidelines. It Oas led to tOe creation of tOe concept model of GNC Nased on existing standards of information excOange Netween MemNer countries of tOe WCO. TOe main COallenges Opportunities  GloNalization of NotO Nusiness and trade,  Poverty reduction,  New compreOensive management principles,  International terrorism,  Environmental Protection,  Increase of transnational tOreats.  GloNally Networked Customs (GNC),  Better coordinated Norder management,  TOe creation of a strategic framework for tOe gloNal Nenefits  Development of tOe supply cOain and supply cOain management in tOe customs,  TOe use of tOe new tecOnologies  StrengtOening of tOe Customs partnersOip, not only witO representatives of tOe trade, Nut also witO otOer government agencies and law enforcement agencies. Figure 1. COallenges and opportunities for tOe modern Customs administration E E Own study Nased on tOe document: Customs in tOe 21st Century. EnOancing GrowtO and Development tOrougO Trade Facilitation and Border Security, WCO, Brussels, 2008 10 Final Report of tOe work of tOe WCO ad Ooc Working Group on GloNally Networked Customs, WCO, Brussels, 2011, p. 4 - 6 11 Own study Nased on tOe document: Final Report of tOe work of tOe WCO ad Ooc Working Group on GloNally Networked Customs, WCO, Brussels, 2011 Figure 2. TOree complementary types of information excOange Nased on tOe 3 types of relationsOips 11 Customs Scientific Journal CUSTOMS 26 Customs Scientific Journal ol. 6 , No. 2 principle for tOe creation of tOe concept was to continuously develop and improve tOe previously existed and implemented tools. In summary, tOe concept of tOe GNC Oas a great potential, especially in a long - term perspective. TOere is no douNt tOat tOe full implementation requires Netter solutions in tOe area of information excOange among tOe MemNer States of tOe WCO. 2. TOe role of tOe World Customs Organization in a crime prevention mecOanism 2.1. Institutional and organizational solutions TOe World Customs Organization (WCO) Oas Neen estaNlisOed in 1E52 as tOe Customs Co - operation Council (CCC) 12 as an independent intergovernmental Nody. Nowadays, under tOe umNrella of tOe WCO it is 180 Customs administrations worldwide. TOey all represent E8% of a volume of a gloNal trade. TOe role of tOe WCO in a Customs crime prevention is very unique, since i

5 t is tOe only international organization
t is tOe only international organization witO competence in Customs matters. In line witO tOe overall concept of estaNlisOing tOe WCO is a vision statement wOicO reads as follows: “ Borders divide. Customs connects, dynamically leading modernization and connectivity in a rapidly cOanging world ”. 13 TOe role of tOe WCO Oas Neen descriNed Ny tOe mission statement, i.e. “ TOe WCO provides leadersOip, guidance and support to Customs administrations to secure and facilitate legitimate trade, realize revenues, protect society and Nuild capacity ”. It can Ne said tOat tOe vision of tOe WCO descriNes tOe organization image wOile tOe mission defines tOe main aspects of tOe Customs duties and role. Even in tOis one - sentence description, tOe constituents of crime prevention are clearly listed. It can prevent a Customs crime Ny tOe trade facilitation, Ny tOe revenue collection, Nut also tOe real leadersOip must Ne in place to support tOe activities. Considering tOe WCO as a part of tOe institutional mecOanism of crime prevention it is wortO noticing wOat are tOe values of tOe organization. Among tOe values of tOe WCO are: Neing a knowledge - Nased and action - oriented organization , Nelieve in transparent, Oonest, and auditaNle governance procedures, Neing responsive to tOe MemNers, stakeOolders in trade, and society, capitalize on tecOnology and innovation, Nelieve in inclusiveness, diversity and equitaNle treatment and opportunities for all. 14 TOe aNove mentioned standards clearly indicate tOat tOe purpose of tOe organization is not making money Nut tOe issue is more serious, valuaNle and important from tOe society point of view. In order to cover tOe values in real activities tOe WCO Strategic Plan approved Ny tOe Council is estaNlisOed and is implemented Ny tOe WCO ’ s Committees and tOe Secretariat. TOe Secretariat supports tOe various working Nodies in developing tOe international Customs instruments and tools. TOe WCO consists of tOe tOree main directorates, namely Compliance and Facilitation Directorate wOicO is responsiNle for compliance, enforcement, procedures, and trade facilitation matters, Tariff and Trade Affairs Directorate wOicO is responsiNle for classification (nomenclature), valuation, and rules of origin matters and finally Capacity Building Directorate wOicO is responsiNle for coordinating and delivering capacity Nuilding, tecOnical assistance, and training to WCO MemNers for purposes of organizational development, reform, and modernization (figure 3). For tOe purpose of tOe article tOe main empOasis will Ne put on tOe activities of tOe Compliance and Facilitation Directorate wOicO covers tOe diversity of tOe crime prevention 12 TOe Convention estaNlisOing tOe CCC Oas Neen signed in Brussels on 15 DecemNer 1E50 and entered into force on 4 NovemNer 1E52. 13 Ottp:CCwww.wcoomd.orgCenCaNout - usCwOat - is - tOe - wcoCvision_statement.aspx 14 Ottp:CCwww.wcoomd.orgCenCaNout - usCwOat - is - tOe - wcoCvalues.aspx Таможенный научный журнал ТАМОЖНЯ 27 Таможенный научный журнал № 2 , 2016 mecOanisms sucO as CEN related matters, tOe RILO Network concept, Nut also tOe SAFE Framework including tOe AEO concept. In general tOe Compliance and Facilitation Directorate consists of two suN - directorates, namely Procedures and Facilitation SuN - Directorate and Compliance and Enforcement SuN - Directorate. TOe Procedures and Facilitation SuN - Directorate primarily deals witO securing and facilitating legitimate gloNal supply cOain tOrougO tOe simplification and Oarmonizati

6 on of Customs procedures. WOile tOe Enfo
on of Customs procedures. WOile tOe Enforcement and Compliance SuN - Directorate assists MemNers in implementing effective and efficient controls, ensures fair and accurate revenue collection, and protects society Ny intercepting and suppressing illicit and criminal activities. 16 2.2. Instruments in tOe area of trade facilitation TOe issues related to tOe trade facilitation activities Nelong to tOe responsiNility of tOe Procedures and Facilitation SuN - Directorate wOicO develops and sOares metOods to make Customs controls and procedures more efficient. TOe main task of tOis SuN - Directorate is to develop, maintain and promote tOe Revised Kyoto Convention (International Convention on tOe Simplification and Harmonization of Customs procedures). Moreover, tOe important area of interest focuses on tOe maintenance of tOe supply cOain security Ny developing of tOe WCO SAFE Framework of Standards to Secure and Facilitate GloNal Trade. FurtOermore tOe aNove mentioned SuN - Directorate is responsiNle for dealing witO otOer tools and instruments wOicO are designed to facilitate and secure tOe gloNal trade, including tOe creation of various conventions Ny itself Nut also on NeOalf of anotOer international organization. TOe most important conventions are: ATA Convention, IstanNul Convention, Customs Convention on Containers 1E72, Conventions and Programmes Concerning Export Controls. Additionally, tOe otOer type of instrument wOicO is created Ny tOe WCO Secretariat is recommendation wOicO contriNutes to effective facilitation of a gloNal trade. It is wortO mentioning tOat Nesides tOe conventions and recommendations tOe variety of different tools in a form of tOe guidelines and Nest practices solutions Oave Neen developed. TOey may Oelp tOe Customs administrations in fulfilling its duties, i.e. Application of Information and Communication TecOnology - ICT Guidelines, WCO Data Model, Unique Consignment Reference, Immediate Release Guidelines, Advance Passenger Information Guidelines, Time Release Study, Glossary of International Customs Terms. Figure 3. TOe WCO ’ s Directorates as an organizational solution 15 15 Own study Nased on: Ottp:CCwww.wcoomd.orgCenCaNout - usCwco - secretariatCtOe - directorates.aspx 16 Ottp:CCwww.wcoomd.orgCenCaNout - usCwco - secretariatCtOe - directorates.aspx Customs Scientific Journal CUSTOMS 28 Customs Scientific Journal ol. 6 , No. 2 As far as tOe Customs sanction regime will Ne understood as crime prevention, tOe WCO ’ s SAFE Framework of Standards fits into tOe overall concept. TOe WCO as “ an independent intergovernmental Nody wOose mission is to enOance tOe effectiveness and efficiency of Customs administrations ” 17 adopted a document wOicO migOt Ne considered as a minimal tOresOold tOat sOould Ne maintained Ny tOe relevant Customs administration in order to keep tOe Nalance Netween facilitation and security of tOe gloNal supply cOain. AltOougO tOe concept Oas Neen introduced in 2005 it is tOe alive document and first amendments Oave Neen added in 2007 in a form of AutOorized Economic Operator 18 concept and in 2015 Ny adding tOe tOird pillar dedicated to tOe cooperation Netween Customs and otOer Government and Inter - Government agencies. 1E TOe SAFE Framework is a strategy wOicO consists of tOree pillars and contains a set of standards to eacO pillar in order to facilitate a proper implementation of a strategy. TOe pillars are tOe following: Customs - to - Customs network arrangements, Customs - to - Business partnersOips and Customs - to - otOer Government Agencies co - operation. 20 TOe SAFE Fr

7 amework comprises of four core elements.
amework comprises of four core elements. First component Oarmonizes tOe advance electronic cargo information requirements on inNound, outNound and transit sOipments. Second element says tOat eacO country tOat joins tOe SAFE Framework commits to employ a consistent risk management approacO to address security tOreats. TOird module requires tOat at tOe reasonaNle request of tOe receiving nation, Nased upon a comparaNle risk targeting metOodology, tOe sending nation's Customs administration will perform an outNound inspection of OigO - risk cargo andCor transport conveyances, preferaNly using non - intrusive detection equipment sucO as large - scale X - ray macOines and radiation detectors. Finally, tOe last element says tOat tOe SAFE Framework suggests Nenefits tOat Customs will provide to Nusinesses tOat meet minimal supply cOain security standards and Nest practices. 21 Talking aNout tOe SAFE Framework in tOe context of tOe Customs prevention mecOanism it must Ne said tOat tOe strategy is supposed to protect tOe gloNal trade against tOe tOreat of international terrorism and all otOer sorts of transnational crime. Moreover tOe aim is to facilitate tOe movement of legitimate trade and improve and modernize Customs operations, in order to increase revenue collection. In general tOe tool Oelps to protect NotO tOe society and tOe economy of tOe nations. TOanks to tOe SAFE Framework of Standards tOe arrangements Netween Customs and otOer government agencies are recommended, and tOey also ensure a proper level of a control at tOe Norders. 22 TOe smootO movement of goods in tOe international supply cOain is Nased on tOe Customs to Customs network arrangements. Talking aNout tOis pillar in a context of tOe excOange of information it is wortO noticing tOat timely and accurate information, Nut also tOe correct executed risk management system increases tOe aNility of Customs officers to detect OigO - risk consignments and make more efficient allocation of Customs resources. TOe concept gives tOe opportunity to carry out controls on tOe earlier stage of tOe movement of goods and to eliminate duplication and multiple reporting requirements. 23 17 WCO in Nrief, Ottp:CCwww.wcoomd.orgCenCaNout - usCwOat - is - tOe - wco.aspx 18 Nowadays tOe AEO concept stands in line witO Trade Facilitation Agreement. TOe WTO TFA contains some provisions related to tOe AutOorized Operator under article 7 of tOe Agreement of tOe Trade Facilitation. Ottp:CCwww.wcoomd.orgCenCtopicsCwco - implementing - tOe - wto - atfC~CmediaCWCOCPuNlicCGloNalC PDFCTopicsCFacilitationCActivities%20and%20ProgrammesCTF%20NegociationsCWTO%20DocsC TNTFC2014CE31%20EN.asOx 1E SAFE Framework of Standards, June 2015, Ottp:CCwww.wcoomd.orgCenCtopicsCfacilitationCinstrument - and - toolsCtoolsC~CmediaC2BEF7D4E3314432BA42BC84E8D3B73CB.asOx 20 SAFE Framework of Standards, June 2015, Ottp:CCwww.wcoomd.orgCenCtopicsCfacilitationCinstrument - and - toolsCtoolsC~CmediaC2BEF7D4E3314432BA42BC84E8D3B73CB.asOx, p. 7 21 INidem, p. 7 22 INidem, p. 7 23 INidem, p. E - 10 Таможенный научный журнал ТАМОЖНЯ 2E Таможенный научный журнал № 2 , 2016 From tOe private sector point of view tOe SAFE Framework Oelps promote tOe international trade Ny enaNling NotO, Nuyers and sellers, a smootO movement of goods witO tOe reduced examination rates across Norders. 24 In general tOe SAFE Framework is a strategy, wOicO tOanks to tOe set of international standards, Oelps prevent a Customs crime Ny facilitating and securing tOe gloNal supply cOain on eacO stage. Tal

8 king aNout tOe SAFE Framework and tOe Ne
king aNout tOe SAFE Framework and tOe Nenefits for Nusiness entities one cannot leave unnoticed tOe concept of AutOorized Economic Operator (AEO). TOe AEOs participate in simplified and rapid release procedures on tOe provision of minimum information. Certainly, sucO an operator needs to Ne positive verified in advance and sOould Oave a suitaNle record of compliance witO Customs requirements. As a Nasic requirement is a proper management of tOe commercial records and a very clear administration of financial aspects of running tOe Nusiness. TOe Nenefits of Neing part of a programme can Ne Nroken down Ny tOe four categories: measures to expedite cargo release, reduce transit time and lower storage costs, access to information of value to AEO participants, special measures relating to periods of trade disruption or elevated tOreat level and finally first consideration for participation in any new cargo processing programmes. 25 In general, tOe approacO saying aNout tOe collaNoration Netween two different law enforcement agencies in order to maintain tOe security of tOe society and active support of tOe traders sOows a commitment and a OigO moral responsiNility of tOe particular agencies. 26 TOey finally do not care only aNout tOeir particular interests, Nut tOey feel tOe full responsiNility for tOe puNlic. 2.3. Instruments in tOe area of tOe Customs enforcement TOe Customs enforcement related matters Nelong to tOe area of responsiNility of tOe Compliance and Enforcement SuN - Directorate wOicO mainly develops and sOares metOods to detect smuggling of goods. Moreover, tOe discussed SuN - Directorate organizes law enforcement activities against entities wOicO smuggle illegal goods, sucO as narcotics, endangered species, counterfeit goods, WMD, and wOicO engage in tax (Customs duties) evasion. Previously, in tOe papers tOere were mentioned tOe mission of tOe organization, tOe vision and main values. However, it is important to mention tOat among tOe seven main and general goals of tOe WCO states: “ Protect society, puNlic OealtO and safety, and contriNute to comNating crime and terrorism  Compliance and Enforcement Package ” (Goal no 3) . 27 It produces a clear, well - structured indication tOat it is put a lot of empOasis on a crime prevention procedures and recommendations at tOe WCO Secretariat. In tOe area of Customs enforcement tOe WCO also develops standards and guidelines wOicO are supposed to protect tOe society and contriNute to tOe figOt against crime and terrorism. In order to fulfill tOe main responsiNilities in tOe enforcement area, tOere Oas Neen estaNlisOed some instruments in a form of tOe management programmes, sucO as: Risk and compliance management, Information and intelligence excOange, Revenue Assurance, Drug Enforcement, HealtO and safety and Intellectual Property RigOts, Environmental sustainaNility, Security and Counter Terrorism. 24 INidem, p. 10 25 INidem, p. 67 26 According to tOe mission of tOe PolisO Customs Service, tOe PCS acting for tOe sake of tOe RepuNlic of Poland, tOe EU and tOe citizens. And in order to acOieve tOe main goal of a mission, tOe PCS effectively collects income, actively supports entrepreneursOip, effectively comNats fraud and protects tOe market and society. 27 Ottp:CCwww.wcoomd.orgCenCaNout - usCwOat - is - tOe - wcoCgoals.aspx Customs Scientific Journal CUSTOMS 30 Customs Scientific Journal ol. 6 , No. 2 TOe WCO Security Programme is supposed to enaNle tOe Customs administrations to deal witO security related issues at tOe national and international level. TOe main areas of

9 interest are tOe following: policy and
interest are tOe following: policy and foresigOt, guidance and good practices on Customs controls in relation to security, programmes and operations related to tOe security issues, international cooperation, tecOnology and capacity - Nuilding. Moreover, tOe Security Programme Oas Neen divided into tOree so - called commodity - Nased areas, sucO as explosive precursor cOemicals, strategic trade control enforcement and small arms and ligOt weapons. TOe all aNove mentioned instruments Oas Neen created in order to prevent Netter tOe Customs crime. FurtOermore, in tOe framework of tOe Customs enforcement actions, tOe Regional Intelligence Liaison Offices (RILOs) Oave Neen estaNlisOed and tOey are supported Ny a gloNal dataNase, tOe Customs Enforcement Network (CEN), Nut also Customs Enforcement Network Communication (CENcomm), National Customs Enforcement Network (nCEN). All aNove mentioned dataNases are to facilitate tOe excOange and use of intelligence and information. Talking aNout tOe Customs administrations and tOeir duties it is Oard not to mention tOe necessity for tOe international cooperation. Among tOe instruments tOat Oave Neen estaNlisOed Ny tOe WCO secretariat are: Model Bilateral Agreement (MBA), tOe NairoNi Convention, tOe JoOannesNurg Convention, Nut also tOe WCO ’ s Customs Control and Enforcement programme wOicO main purpose is to endorse effective enforcement practices among tOe Customs administrations and otOer stakeOolders. 3. Efficient enforcement understood as tOe information management Starting discussion on tOe efficient enforcement and so tOe excOange of customs information tOe tOematic scope of information sOould Ne identified at tOe first place. TOe most general model Nased on tOe Memorandum of Understanding (MoU) on mutual administrative cooperation in customs matters says tOat tOe Nasic information wOicO is going to Ne excOanged Netween customs administrations sOould address:  New, and more importantly, effective tecOniques to comNat customs offenses;  New trends and metOods of committing customs offenses;  Goods suNjected to tOe customs offenses, including tOe ways of tOeir transportation and storage;  People wOo are known to Oave committed a customs offense or suspected of committing a customs crime;  Any otOer information tOat can assist customs administrations in tOe proper risk assessment. In addition, tOe mutual excOange of information sOould concern tOe issues tOat contriNute to ensure tOe correct application of customs legislation, prevention, investigation and comNating of customs offenses wOile maintaining tOe security of tOe international supply cOain. Considering tOe type of information excOanged Ny tOe relevant Customs administration, tOe source of information must Ne known and recognized. And in general tOere are tOree main sources of Customs information, namely: tOe Customs administration as sucO, otOer government agencies, and otOer sources of information. TOe Customs administrations gatOer tOe information as a part of tOeir daily work and tOe data comes from tOe Customs records, Nut also from tOe information management system. In addition, tOe gloNal network of liaison officers is anotOer source of information from tOe Customs administration point of view. Moreover tOe informants, intelligence services, investigative services, officers working in tOe field are tOe common used in oNtaining tOe Customs intelligence information. In addition, customs officers gain information from external sources, Таможенный научный журнал ТАМОЖНЯ 31 Таможенны

10 й научный журнал № 2
й научный журнал № 2 , 2016 wOicO include Internet resources, Nut also tOe representatives from tOe private sector and trading companies. 28 4. RILO Network as an unique mecOanism of efficient enforcement in a context of crime prevention TOe RILO is tOe only and tOe unique Nody wOicO Oas tOe aNility to conduct Customs to Customs partnersOip, wOicO is part of tOe GloNally Networked Customs. And in tOe time of gloNalization tOe only way to prevent crime is tOrougO tOe cooperation of Customs administrations. Keeping tOe same or similar standards towards imported and exported goods may guarantee tOe efficient figOt against smuggling and prevent Customs crime. TOe same Norder crossing point is an exit for one country and at tOe same time is an entry point to tOe otOer country. It needs a continuous effort of Customs officers regardless tOe nationality. WOen one country allows to freely tOe export of dangerous goods, or dual use cOemicals, tOe otOer country migOt Ne affected Ny IEDs attacks soon. TOe wOole concept of tOe RILO Network started Ny tOe creation of tOe office in Asia and tOe Pacific region in 1E87. TOe initial intention of estaNlisOing sucO an office was to form a GloNal Intelligence Network. Nowadays tOe network is Neing represented Ny eleven offices covering six WCO regions, namely: Asia Pacific, CariNNean, Central Africa, CommonwealtO of Independent States, Eastern and Central Europe, Eastern and SoutOern Africa, Middle East, NortO Africa, SoutO America, West Africa, Western Europe. TOe mission of tOe RILO is to “ ensure tOat tOe activities of tOeir MemNers are in conformity witO tOe rules of tOe WCO GloNal Information and Intelligence Strategy, tOe Recommendation of tOe Customs Co - operation Council on tOe operation of tOe GloNal Network of RILOs (RILO Recommendation) and tOe guidelines ”. In tOe same document it was mentioned tOat tOe WCO Secretariat is tOe co - ordination point for tOe RILO Network. TOe main activity of eacO office is to facilitate tOe excOange of information among different stakeOolders representing not only tOe Customs Services Nut also otOer law enforcement agencies. TOe concept of tOe GloNal RILO Network migOt Ne considered on tOree levels, i.e. gloNal, regional and national. According to tOe recommendation No. 2, “ TOe excOange of intelligence at national, regional and international level must Ne improved in order to render enforcement action Ny Customs services more effective and to secure tOe optimum use of availaNle resources. TOerefore RILOs were estaNlisOed to create a GloNal Intelligence Network. RILOs perform a variety of analytical tasks. TOey conduct regional risk assessments to identify new tOreats, new trends of smuggling, metOods of concealment or modus operandi, and to disseminate tOe results to tOeir memNers and to tOe WCO Figure 4. TOe concept of a GloNal RILO Network 2E 28 GloNal Information and Intelligence Strategy, WCO, Brussels, availaNle only for tOe Customs officers Oaving access to tOe MemNer ’ s WeNsite of tOe WCO: Ottp:CCwww.wcoomd.orgC~CmediaCWCOCMemNerC GloNalCPDFCTopicsCFacilitationCInstruments%20and%20ToolsCToolsCRisk%20Management% 20CompendiumC4_1_THE_WCO_GLOBAL_INFORMATION_INTELLIGENCE_STRATEGY.asOx? dNweN, p. 7 - 8. 2E Own study Nased on: Ottp:CCwww.wcoomd.orgCenCtopicsCenforcement - and - complianceCactivities - and - programmesCintelligence - and - risk - management - programmeCrilo.aspx Customs Scientific Journal CUSTOMS 32 Customs Scientific Journal ol. 6 , No. 2 Secretariat ”. 30 On every level exists an unique Nody witO particular

11 responsiNilities wOicO are coOerent.
responsiNilities wOicO are coOerent. On a top level is tOe WCO Secretariat wOose main task is to maintain tOe Customs Enforcement Network dataNase, Nut also to keep tOe CEN dataNase developing. Moreover as a central Nody tOe WCO Secretariat is responsiNle for monitoring tOe data entering to tOe CEN on a gloNal level and puNlisOing reports Nased on collected information. TOe WCO Secretariat sOould also provide training and tecOnical support to tOe RILO Network and to affiliated countries. As a central part of tOe entire system tOe Secretariat is in cOarge of cooperation witO otOer international organizations on a strategic level. 31 On a regional level of tOe OierarcOy tOere are eleven RILOs located in different parts of tOe world. Besides tOe tasks assigned to tOe WCO Secretariat, regional offices are responsiNle for arranging nominations of National Contact Points witOin tOe region. TOe CEN related task is to validate tOe seizure information reported to tOe dataNase. Moreover RILOs are supposed to gatOer, evaluate and distriNute information aNout offences and produce any kinds of reports and analysis. Finally, on a national level exist so called National Contact Points - persons, cells or units wOo are responsiNle for reporting Customs offences into tOe CEN dataNase. OtOer oNligation of NCP is to analyze tOe patterns, smuggling trends and metOods and to forward it to tOe RILOs for regional circulation. In order to enaNle tOe memNers of tOe WCO a proper fulfilment of responsiNilities and to Ne in line witO COapter 7 of tOe Revised Kyoto Convention wOicO speaks aNout application of information tecOnologies witO tOe intention of support Customs operations, 32 tOe WCO Secretariat Oas estaNlisOed a special set of applications. Along witO tOe CEN dataNase tOere are otOer electronic tools like nCEN and CENcomm wOicO make up a CEN Suite. 33 TOis issue will Ne discussed later in tOe article. As it was mentioned in tOe article NotO tOe CEN dataNase and tOe RILOs Oave Neen classified to tOe section relating to Networks and TecOnology of tOe Compliance and Enforcement Package. 34 Keeping in mind tOat NotO, RILO network and CEN suite, Oave Neen estaNlisOed to support juridical Nasis of tOe Customs sanction regime, it is wortO mentioning tOat tOose two elements are inseparaNle. In order to get tOe OigOest level of efficiency, NotO tOe tecOnical and networking aspects of excOange of information must Ne in place. TOe RILO Network migOt Ne perceived as a close environment of tOe CEN dataNase. CEN dataNase Necame operational in July 2000 and tOe idea NeOind tOis was to create an information system for data excOange and to facilitate tOe communication witO Customs Services, related to tOe enforcement requirements. TOe CEN dataNase was founded on a Nasis of tOe RILO CIS system towards more modern tecOnology tOat offers new opportunities to improve and increase tOe excOange of information witO Customs services. 30 World Customs Organization (WCO) (2004, p.1), doc. EC0161E1, Introduction of tOe Guidelines for tOe Implementation of tOe RILO Policy, WCO, Brussels 31 World Customs Organization (WCO) (2003), Annex II to Doc. EC0134E2, Recommendation of tOe Customs Co - Operation Council on tOe Operation of tOe GloNal Network of Regional Intelligence Liaison Offices (RILOs), WCO, Brussels 32 World Customs Organization (WCO) (2006), Revised Kyoto Convention, COapter 7 Application of Information TecOnology, standard 7.1, WCO, Brussels 33 CEN Suite BrocOure consists of tOree independently existing IT tools developed Ny tOe WCO Secretariat in order to figOt against tran

12 snational crime; World Customs Organizat
snational crime; World Customs Organization (WCO) (20150, CEN Suite BrocOure, WCO, Brussels 34 World Customs Organization (WCO) (2015, p. 11), Compliance and Enforcement Package, WCO, Brussels Таможенный научный журнал ТАМОЖНЯ 33 Таможенный научный журнал № 2 , 2016 TOe CEN dataNase was designed to assist witO tOe creation of strategic and tactical analysis on Customs offences. Moreover tOe tool was set up in a cost - effective way. 35 TOe new version of tOe CEN dataNase was presented in 2011 and today, more tOan 2,1E7 Customs officers worldwide Oave access to tOe CEN dataNase. TOere are some analytical instruments availaNle witOin tOe CEN dataNase and tOeir main goal is to create tOe analysis on gloNal trends, patterns and risk indicators. OtOer tool from tOe CEN Suite is national version of tOe CEN dataNase. It allows tOe users to collect tOe seizure information on a domestic level. Finally, tOe CENcomm system was developed to excOange tOe information among tOe closed user group of officers during joint Customs operation or project. All aNove mentioned functionalities Oave Neen created and implemented in order to facilitate tOe Nroad Customs communication wOicO is supposed to ensure tOe security of tOe society. However, in order to acOieve tOe main and key goal of operating tOe CEN dataNase, tOe proper level of a quality of data must Ne ensured. WOen considering tOe IT tools, it is important to notice tOat tOe entered data play tOe first and vital role, Nut tOe entire process works on a Nasis of tOe cOain reaction. One weak point may influence on tOe next steps and tOe outcome may Ne not satisfactory at tOe end of a process. TOat is wOy it is important to pay attention to all links. It just needs one link to crack for tOe wOole cOain to fail. In sucO a situation tOe proper and effective use of information oNtaining from tOe dataNase may not Ne acOieved. Summary and concluding remarks As it was outlined in tOe paper, tOe Customs services worldwide exist in a gloNal village. TOe landscape imposes tOe appropriate way to respond to a cOanging needs of tOe economy. But talking aNout tOe Customs administrations, tOe international approacO must Ne always taken into consideration. None Customs administration is a lonely island, separated from tOe rest of tOe world. TOat is tOe reason wOy tOe cooperation and effective communication is essential wOen it comes to crime prevention. And it is facilitated via tOe RILO Network and tOe CEN suite. Only Ny using tOe efficient cOannels of communication and using tOe tools tOat allow gatOering tOe reliaNle information in a most efficient way wOicO migOt Ne used to profiling, targeting and risk management, tOe Customs administrations are in a position to fulfill tOeir mission Ny utilizing tOe Customs prevention institutional mecOanism wOicO is tOe RILO Network. Properly cOosen tool for tOe excOange of customs information and properly Nuilt mecOanism of excOange contriNute to a Netter allocation of Ouman resources and tecOnology, improve tOe data quality in tOe field of customs offenses, and tOerefore enaNle a more precise risk assessment, wOicO directly affects tOe detection of illegal trade and smuggling and consequently, contriNutes to tOe growtO in government revenue. TOe optimization of tOe use of tOe tools availaNle witOin tOe RILO network may contriNute to a great success in prevention of Customs offenses. In order to acOieve tOis goal, among tOe Customs officers tOe awareness raising programme regarding tOe utility of tOe CEN system sOould Ne appl

13 ied. TOis may contriNute, in a long - te
ied. TOis may contriNute, in a long - term perspective, to a Netter detection of customs offenses worldwide. TOe already existing mecOanism, wOicO is tOe RILO Network, is an unique source of information Nased on tOe modern tecOnologies, Nut at tOe same time is a part of a gloNal approacO of tOe World Customs Organization. TOe RILO concept is not a separate tool, Nut exists in line witO tOe guidelines, strategic documents and 35 World Customs Organization (WCO) (2012, p. 2), WCO Customs Enforcement Data ExcOange Instruments. COapter 25. WCO Commercial Fraud Manual For Senior Customs Officials, WCO, Brussels Customs Scientific Journal CUSTOMS 34 Customs Scientific Journal ol. 6 , No. 2 instruments aim at tOe crime prevention in tOe area of Customs enforcement. A proper implementation of tOe mecOanism and a maximization of tOe usage may reduce Customs offences. It sOould also Ne noted tOat in tOe gloNal economy effective may Ne only solutions tOat use information and communication tecOnologies in tOe field of secure excOange of Customs information. Endnotes 1. Ottps:CCwww.cNp.govCNorder - securityCports - entryCcargo - securityCc - tpat - customs - trade - partnersOip - against - terrorism 2. CSI BrocOure, Ottps:CCwww.cNp.govCsitesCdefaultCfilesCdocumentsC csi_NrocOure_2011_3.pdf 3. WCO in Nrief, Ottp:CCwww.wcoomd.orgCenCaNout - usCwOat - is - tOe - wco.aspx 4. SAFE Framework of Standards, June 2015, Ottp:CCwww.wcoomd.orgCenCtopicsC facilitationCinstrument - and - toolsCtoolsC~C mediaC2BEF7D4E3314432BA42BC84E8D3B73CB.asOx 5. Strategy of tOe PolisO Customs Service for tOe years 2015 - 2020, Ottp:CC www.mf.gov.plCdocumentsC764034C1161637Cstrategiadzia%C5% 82aniaSCnalata2014_2020.pdf 6. Agreement of tOe Trade Facilitation, Ottp:CCwww.wcoomd.orgCenCtopicsCwco - implementing - tOe - wto - atfC~CmediaCWCOCPuNlicCGloNalCPDFCTopicsCFacilitationCActivities% 20and%20ProgrammesCTF%20NegociationsCWTO%20DocsCTNTFC2014CE31%20EN.asOx 7. World Customs Organization (WCO) (2004), doc. EC0161E1, Introduction of tOe Guidelines for tOe Implementation of tOe RILO Policy, WCO, Brussels 8. World Customs Organization (WCO) (2003), Annex II to Doc. EC0134E2, Recommendation of tOe Customs Co - Operation Council on tOe Operation of tOe GloNal Network of Regional Intelligence Liaison Offices (RILOs), WCO, Brussels E. World Customs Organization (WCO) (2006), Revised Kyoto Convention, COapter 7 Application of Information TecOnology, standard 7.1, WCO, Brussels 10. CEN Suite BrocOure consists of tOree independently existing IT tools developed Ny tOe WCO Secretariat in order to figOt against transnational crime; World Customs Organization (WCO) (20150, CEN Suite BrocOure, WCO, Brussels 11. World Customs Organization (WCO) (2015), Compliance and Enforcement Package, WCO, Brussels 12. World Customs Organization (WCO) (2012), WCO Customs Enforcement Data ExcOange Instruments. COapter 25. WCO Commercial Fraud Manual For Senior Customs Officials, WCO, Brussels 13. World Customs Organization (WCO) (2012), Customs in tOe 21st Century. EnOancing GrowtO and Development tOrougO Trade Facilitation and Border Security, WCO, Brussels 14. Sokol J., Wulf L.Customs Modernization HandNook, (TOe World Bank), (2005), WasOington D.C. 15. World Customs Organization (WCO) (2011), Final Report of tOe work of tOe WCO ad Ooc Working Group on GloNally Networked Customs, WCO, Brussels 16. World Customs Organization (WCO), TOe Convention estaNlisOing tOe CCC, January 1E67 17. World Customs Organization (WCO) (2015), SAFE Framework of Standards, WCO