https://thesis.eur.nl/col/7011/ List of Publications en https://thesis.eur.nl/pub/42647/ Fri, 30 Jun 2017 00:00:01 GMT <div>Vinhuizen, H.M. (Herman)</div> The role of closed-loop supply chains (CLSCs) in supply chain developments is growing. The amount of product returns raises and possibilities to extract value from rest products is increasing. The scarcity of raw materials, public pressure for ‘greener operations’ and legislation emphases the relevance of analyzing all phases in the lifecycle of a product: from production and consumption to waste management and the market for secondary raw materials. In a linear economic model focus is on forward logistics to distribute the product from producer to endconsumer. In respect to the above more attention should be given to reverse logistics in order to create CLSC’s. The role of Customs in international operating CLSC’s is important because it supervises the incoming and outgoing flows of goods on compliance towards legislation. From Customs perspective these CLSCs are more complex as more different parties are involved and more information is needed from different parties. In the European Union (EU), (Customs) legislation is the same for all the member states, however national Customs agencies are responsible for implementation of this legislation. The way Dutch Customs organizes its supervision is relevant as it can contribute or obstruct the realization of CLSCs. One of the strategic goals of Dutch Customs is to facilitate legitimate business activity. There is however a tension between the control and facilitation ambition as the first can create administrative burden for businesses. Analyzing the design principles of Dutch Customs supervision instruments could provide insight on how Customs can facilitate cross-border CLSCs. This study tries to fill the gap in research on the relation between Dutch Customs supervision and CLSCs by answering the question: What are design principles of a portfolio of Dutch customs supervision instruments designed to improve the facilitation of cross-border closed-loop supply chain processes? Since the relation between the design principles of Customs supervision instruments and CLSCs has not yet been thoroughly studied, an exploratory research approach is chosen. In order to answer the research question a literature review is presented which addresses the characteristics and design principles of CLSCs as well as of Dutch Customs supervision instruments. After that six expert interviews with Customs officials were conducted. The functional backgrounds of these officials provided a strategic, control and business perspective towards this subject. Furthermore a case study on the offshore back-load process was executed. The emphasis of this case study is on the process of how business in cooperation with Customs arrived at the solution to solve Customs and supply chain issues. The outcomes and findings of both the expert interviews and case study were confronted with the theory as obtained from the literature review. This discussion leads to the following main conclusions and answer to the research question. https://thesis.eur.nl/pub/42649/ Fri, 01 Sep 2017 00:00:01 GMT <div>'t Hof, R. van (Richard)</div> For efficient and effective law enforcement, customs depends on data from business administrations. Businesses experiences retrieval of data as an administrative burden. From a customs perspective, the many differences in business administrations have an adverse impact on efficient and effective supervision. Standardization and harmonization of data exchange solve this problem (OECD, 2010a; OECD, 2010b; Bharosa, Wijk, Winne, & Janssen, 2015; Grainger. 2008). Dutch Customs (Customs Administration of the Netherlands, 2017). As well as companies (Customs Administration of the Netherlands, 2013; Hof, Kondrashova, Palacios Miras, & Speelman, 2016) confirm the benefits of an audit file as implementation for standardization and harmonization. Standardization and harmonization imply more than “data exchange”. Reference data or a classification scheme is a key to data integration and interoperability. It also facilitates the sharing and reporting of information. It can be used for further development of customs supervision, for example by (sharing) standard data analysis. This report is about a classification scheme, a conceptual model of the transaction codes for activities related to (the movements of) goods. This as part of the audit file, to reduce the administrative burden (OECD, 2013) for companies, to improve efficiency and effectiveness of customs supervision and to build a foundation for further innovation of customs supervision. This research is design-oriented (Hevner, 2004). The environment consists of the application domain. Theories of standardization, auditing, and customs supervision are the considered knowledge areas. This knowledge is obtained through literature study, internal documents of Dutch Customs, desk research, experience and knowledge of the author, observation of the author during presentations at the Nederlands Normalisatie Instituut, and an interview with an expert. Analyses of the audit file used in the Netherlands, customs legislation for customs warehouses and the inventory process provide a proposal of the conceptual model for the transaction codes. Validation of the proposal takes place by comparing the customs warehouse concept with the terms used by the World Customs Organization, by testing the completeness of the codes with two audit files, by questionnaires to experts in the fields of auditing, customs supervision and standardizing. The validation process ends with an interview with an expert who is involved in the development of the Audit Data Collection Standard of the International Organization for Standardization. The first conclusion of this research is that an audit file has added value for customs warehouses. The second conclusion is that the conceptual model for customs transaction codes for a customs warehouse is validated. The concepts/terms used are compatible with the terms used by the World Customs Organization. The test leads to the conclusion that all transactions in the two audit files match with a transaction code from the conceptual model. From the questionnaire and the interview the conceptual model for transaction codes is complete and useful. Further, the proposed model is easily extensible, not only for customs but also for other supervisors. This research has some limitations. Firstly, the research focuses only on the customs procedure ‘customs warehousing’. Secondly, only employees of the Dutch Tax and Customs Authorities validated the model. It is recommended to present the model to other stakeholders: businesses, audit firms, advisory firms, software vendors, other supervisors for further development of the model and for adding codes for their purposes. A second recommendation is to announce/present the model at the Nederlands Normalisatie Instituut Audit Data Collection for further development of the Audit Data Collection Standard of the International Organization for Standardization. In the latter group Dutch Tax and Customs authorities, software vendors and audit firms are present. This is the means/way for standardization, harmonization, and development of the conceptual model worldwide. https://thesis.eur.nl/pub/42642/ Fri, 01 Sep 2017 00:00:01 GMT <div>Enrico Raffaele</div> https://thesis.eur.nl/pub/42640/ Fri, 01 Sep 2017 00:00:01 GMT <div>Hans Pieters</div> https://thesis.eur.nl/pub/42639/ Fri, 01 Sep 2017 00:00:01 GMT <div>Anastasia Kondrashova</div> https://thesis.eur.nl/pub/42643/ Fri, 01 Sep 2017 00:00:01 GMT <div>Smid, E.B.J. (Eggo Bert)</div> The aim of this design science research was to identify and rank the variables that effect the decision for traders whether to implement the facility ‘Entry in the Declarant’s Records’ (EIDR) (the main research question). To achieve this goal, the variables that experts of Customs and trade distinguish concerning the use of EIDR had to be identified (sub-question 1). Subsequently, the intention was to compile a ranked shortlist that gives insight in the importance of the identified variables and the extent to which these variables contribute to the informed decision of individual traders whether to implement EIDR. Finally, it was intended to acquire insight in the importance of the identified and ranked variables and the perspectives Customs supervision, facilitation and administrative burden (sub-question 2). To reach this goal, multiple steps were taken. The research was started with a comprehensive literature study aimed at identifying possibly relevant variables from academic literature. It soon became clear that there is no scientific literature whatsoever on the question of which business economic elements play a role in the decision of a trader whether to implement a particular Customs simplification or facility. Luckily, there has been a lot of attention for the macro-economic effects of trade facilitation in academic literature. In the end, this literature study resulted in a raw longlist of over 300 variables identified in several studies to the macro-economic effect of trade facilitation. The variables of this raw longlist were roughly categorized in ten categories, compiled from different angles. Some of these were relevant while others were irrelevant to this research. Subsequently, the longlist was reduced using several elimination criteria, in order to be able to compile a shortlist of possibly relevant categories of variables from a business economic perspective. Then, the possible Customs declaration procedures and Customs supervision methods were unravelled. In unravelling these procedures, a wide range of different implementation alternatives were identified, resulting in a longlist of variables and their implementation alternatives identified from the Customs declaration procedures and Customs supervision instruments. This list was categorized, using the categories identified in the previous research step. Subsequently, this categorized list was reduced, using the elimination criteria discrimination, impact and redundancy. This process resulted in a reduced and categorized longlist of variables. In the next step, the results were submitted to Customs experts, using an unstructured questionnaire and a survey. This survey consisted of the identified variables in the previous steps. The statistical analysis of the survey results, combined with the results of the unstructured interviews, resulted in a ranked longlist. This longlist was submitted to representatives of trade. This was done once more by using an unstructured questionnaire, and a survey based on the variables of the ranked longlist, combined with the possible implementation alternatives of the variables. The statistical analysis of this survey results, combined with the results of the unstructured interviews, made it possible to compile a ranked shortlist of variables relevant for a declarant deciding whether to implement EIDR. The research resulted in the compilation of a ranked shortlist of variables relevant for a declarant deciding whether to implement EIDR, as can be seen in Table 1. As a result of the small group of interviewees (only eight), representing different players in the supply chain, the ultimate ranking cannot be seen as more than an approximation. Therefore, it is recommended to instigate further research to validate the ranked shortlists. Furthermore, it might be interesting to obtain more insight in the dividing lines between players in the supply chain. https://thesis.eur.nl/pub/42641/ Fri, 01 Sep 2017 00:00:01 GMT <div>Pulles, E. (Erik)</div> All EU imports over the past three years can be reviewed, resulting in the possible retrospectively collection of duties in case a preferential duty rate was undeservedly claimed. The invalidation (e.g. due to fraud) of certificates of preferential origin used at the time of importation can thus result in the notification of substantial customs claims to EU importers. In such cases an importer may invoke a so-called 'legitimate expectation' defence. Under this defence, the collection of duties is not justified when the retrospective claim is a result of an error on the part of the competent authorities. https://thesis.eur.nl/pub/42645/ Fri, 01 Sep 2017 00:00:01 GMT <div>Vatanen, J. (Jouni)</div> In the recent years authorities have started to pay more and more attention to customs area in connection with anti-corruption. Therefore importance of customs related activities as part of corporate anti-corruption program has grown, which has created need for corporations to include customs area in their anti-corruption programs. Despite of practice need, there is gap in literature to be base for corporate anti-corruption program in customs area. This thesis attempts to reduce the gap by studying motivating factors for supply chain actors to bribe customs authorities and considering lessons learned for corporate anti-corruption programs. This thesis uses literature from customs, anti-corruption, and supply chain areas to conclude propositions on what gains supply chain actors are looking for, as well as methods for supply chain actors, when they bribe customs authorities. Also, to collect lessons learned for corporate anti-corruption compliance program literature was reviewed to understand elements that anti-corruption program should include. Then propositions are tested using case study research. Published United States Foreign Corrupt Practices Act (FCPA) cases are used as material for the case study. All three hundred cases that were published at the United States Department of Justice website at the end of the year 2016 were first analysed to seek any customs relevance. There was found thirteen customs relevant cases that were analysed deeper and used as test material to evaluate propositions for theory building. The cases had occurred in twelve countries, involving companies from 22 countries. Based on literature it was proposed supply chain actors to bribe customs authorities to receive a gain, in form of less or smaller payment of customs duties, taxes, fees or penalties, or to enable good subject to restrictions or prohibitions to cross the customs border or speed up border crossing process. The cases supported proposed gains. The propositions included also means for supply chain actors to receive the gains. Most of the means were supported by the studied cases. Most common mean was to pay bribes for customs to accept smuggling of goods through the customs by using improper customs procedure or customs not to impose customs controls and inspections for the consignment. There was less support for bribery during license or permit application phase to receive licenses for prohibited or restricted goods. There was also a case where penalties were avoided by bribing auditing customs officer at a company site. Then based on propositions and studied cases lessons learned for corporate anti-corruption programs were formulated. During the thesis work there was found four lessons learned for corporate anti-bribery programs. First, a robust and effective customs compliance program is also an element for effective anti-corruption program. Second, customs brokers, transportation companies and other agents dealing with customs authorities on behalf of the company should be 4 considered as risky third parties, and therefore be subject to special anti-corruption program measures. Third, companies should not assume employee in any function or level to be safe from anti-corruption risk. And finally fourth learning is that companies should verify invoices charged by customs brokers and other third parties that are dealing with customs to ensure payments to be appropriate and bribes being not hided. Therefore this thesis makes contribution to the knowledge base by creating understanding on why supply chain actors bribe customs authorities and by collecting lessons learned for corporate anti-corruption programs. However there are several limitations, mainly related to use of only the FCPA cases as material. Also several ideas for future study possibilities have been presented. Both limitations and future study ideas are presented in the chapter 9. https://thesis.eur.nl/pub/42648/ Fri, 01 Sep 2017 00:00:01 GMT <div>Lonneke Vocks</div> https://thesis.eur.nl/pub/42638/ Wed, 06 Sep 2017 00:00:01 GMT <div>Erwin van Houten</div> This thesis is about Dutch Customs and e-fulfillment. The main research question is: “How can Dutch Customs improve supervision on e-fulfillment import declarations?” To answer the main research question, the following sub questions needed to be answered: 1. What are the key drivers and major trends of e-fulfillment in the global economy and within the EU? 2. Which WCO and UCC provisions (DA and IA) are applicable and critical for Customs declarations of e-fulfillment importation declarations in the EU? 3. What are the key challenges and major risks for the Dutch Customs Organization (CAN) with regard to registering and handling e-fulfillment import declarations within the Netherlands? 4. What are the major issues for Customs brokers in the Netherlands with regard to registering and handling e-fulfillment import declarations under the UCC? 5. How are the CAN declaration systems (AGS and VENUE) functioning with regard to registering and handling of e-fulfillment import declarations from postal and courier services? 6. In what way can the CAN ensure registering and handling of e-fulfillment import and how can declarations be effected in line with applicable UCC provisions? During the interviews it was clear that there is expertise about e-commerce and e-fulfillment in the CAN. However, only a few people have an overall understanding about these subjects especially how to improve supervision on e-fulfillment import declarations. The 3 pillars of the Executive Master in Customs and Supply Chain Compliance were covered in this thesis: 1. Customs Regulations: Relevant Customs legislation (WCO, Union and national Dutch law) with regard to registering & handling of import declarations – with focus on import –was investigated and outlined. Also trends in new proposals with regard to thresholds from the European Commission were taken into account, consumer behavior, shifts in logistics. 2. Supply Chain Management (SCM): From a SCM point of view, the main issues of registering & handling of import declarations by declarers (key actors), including the background of Authorized Economic Operator (AEO), trends like a possible shift in means of transport but only changes in the type of suppliers were investigated and outlined. 3. Information and Compliance: The working of the AGS and VENUE (CAN declaration systems) was described. The compliance part from a Customs point of view is described especially in the chapter about the Enforcement Vision. https://thesis.eur.nl/pub/42313/ Fri, 08 Sep 2017 00:00:01 GMT <div>Olivier Clausse</div> https://thesis.eur.nl/pub/47476/ Tue, 05 Jun 2018 00:00:01 GMT <div>Jacqueline Daalmans</div> https://thesis.eur.nl/pub/42646/ Wed, 01 Aug 2018 00:00:01 GMT <div>Stefan Verhangen</div> https://thesis.eur.nl/pub/47477/ Thu, 30 Aug 2018 00:00:01 GMT <div>Martijn Tush</div><div>Morteza Pourakbar</div> https://thesis.eur.nl/pub/57074/ Wed, 27 Nov 2019 00:00:01 GMT <div>Beste Ozturk Bakacak</div> https://thesis.eur.nl/pub/57015/ Tue, 01 Sep 2020 00:00:01 GMT <div>Michelle Klouth</div> https://thesis.eur.nl/pub/57014/ Tue, 01 Sep 2020 00:00:01 GMT <div>Kathryn Bussey</div> https://thesis.eur.nl/pub/57013/ Tue, 01 Sep 2020 00:00:01 GMT <div>M.H.D. Bruinsma LL.B.</div> https://thesis.eur.nl/pub/57012/ Tue, 01 Sep 2020 00:00:01 GMT <div>Agnieszka Brodacz</div> https://thesis.eur.nl/pub/57011/ Tue, 01 Sep 2020 00:00:01 GMT <div>Jeroen Borst</div>