Compilation of Key Performance Indicators of Customs Services
|
|
|
- Elizabeth Fletcher
- 9 years ago
- Views:
Transcription
1 ASEAN CUSTOMS CAPACITY BUILDING WORKING GROUP (CCBWG) Compilation of Key Performance Indicators of Customs Services Strategic Plan of Customs Development on Customs Reforms and Modernization
2 Introduction The Strategic Plan of Customs Development (SPCD) on Customs Reform and Modernization aims to enhance the transparency of Customs Administrations of ASEAN Member States (AMS). One of the activities under this SPCD is to provide quality Customs services to the public, trading community and related stakeholders. AMS are encouraged to develop and implement individual Customs Client Service Charter and Service Procedure. To increase transparency and to give certainty to the public and trading community, AMS have also agreed to compile the key performance indicators (KPIs) of individual AMS to provide information on the service standards for the various customs procedures. The following is a compilation comprises the KPIs of each AMS. 2
3 CONSOLIDATED MATRIX OF CUSTOMS CLIENT SERVICE STANDARDS FOR ASEAN KEY PERFORMANCE INDICATORS (KPIs) BY COUNTRY BRUNEI DARUSSALAM (ACCURATE AS OF JAN 2011) 1 Issuance of transhipment permit 1 day 2 Processing of warehousing entry 1 day 3 Processing of non-commercial imports (informal entry/personal effects and the like) 1 day 4 Processing of e-customs declarations 5-15 minutes 5 Processing of approval of permits 1-7 days 6 Processing of duty and taxes exemptions 7-14 days 7 Assessment of duty from passengers and crew minutes 8 Assessment of duty and taxes on imports and 5 minutes-1 hour 9 Collection of duty from passengers and crew minutes 10 Collection of duty and taxes on imports and 5-10 minutes 11 Processing of e-customs declarations 5-15 minutes 12 Processing of applications for refund of duty submitted by fax working days 13 Licensing of customs brokers 3 working days 14 Processing of drawback and refund working days 15 Deployment of officers for supervision of stuffing and unstuffing of containers at licensed 15 minutes-1 hour warehouses 16 Advance ruling: - pre-entry classification 6-9 working days
4 CAMBODIA (ACCURATE AS OF FEB 2011) 1 Clearance through green lane 1 hour 2 Clearance through yellow lane (documentary 4 hours examination) 3 Clearance through red lane (documentary and 1 day physical examination) 4 Issuance of transhipment permit, as appropriate 1 day 5 Processing of warehousing entry 1 day 6 Processing of non-commercial imports (informal 2 hours 7 entry/personal effects and the like) 8 Processing of diplomatic shipments 1 hour 9 Processing of permits 1 day 10 Issuance of import certificate and delivery 1 day verification 11 Assessment of duty/ VAT from passengers and 20 minutes crew 12 Assessment of duty and taxes on imports and 2 hours 13 Collection of duty/ VAT from passengers and 10 minutes crew 14 Collection of duty and taxes on imports and 1 hour 15 Issuance of authorisation to load 2 hours 16 Supervision of stuffing and unstuffing of 3 hours containers BONDED WAREHOUSING 17 Processing of request for extension of storage 1 day 18 Dealing with seizure proceedings 1 month 19 Review of seizure/protest cases 1 month 20 Review of decisions/settlements 1 month 21 Processing of appeal 1 month 22 Processing of drawback and refund 1 month 23 Accreditation of importers 1 month 24 Replying to enquiry letters (including s) 7 days 4
5 INDONESIA (ACCURATE AS OF MAR 2011) 1 Clearance through super green lane/gold 20 minutes (priority lane) card/direct release 2 Clearance through green lane 3 Clearance through red lane 12 hours 4 Supervision of stuffing and unstuffing of 5 days containers 5 Rush handling (air cargo entitled for this service 2 hours e.g. human remains/organs, newspaper, etc) 6 Import via courier services 1 day 7 Processing of non-commercial imports (informal entry/personal effects) 5 minutes (green lane) 2 hours (red lane) 8 Laboratory test 3 working days 9 Issuance of authorisation to load 1 hour 10 Processing of appeal 60 days 11 Processing of drawback and refund 30 days 12 Processing of drawback and refund for import 44 working days facilities 13 Accreditation of importers 26 days 5
6 MALAYSIA (ACCURATE AS OF JAN 2011) 1 Clearance through super green lane/gold card/direct release (CGC/AEOS) 2 Clearance through yellow lane (documentary examination) 3 Assessment of duty from passengers and crew 4 Collection of duty from passengers and crew 10 minutes 3 hours 15 minutes 10 minutes 5 Processing for refund of duty submitted by fax working days BONDED WAREHOUSING 6 Processing of application for the establishment of customs bonded warehouses and container yard/container freight stations 30 working days 7 Liquidation of raw materials 3 working days 8 Processing of request for disposal of wastages 3 working days 9 Dealing with protest cases involving forfeiture 30 days 10 Dealing with seizure proceedings 30 days 11 Dealing with abandonment proceedings 30 days 12 Licensing of customs brokers 14 working days 13 Review of seizure/protest cases 30 days 14 Review of decisions/settlements 30 days 15 Processing of appeal 30 days 16 Processing of drawback and refund working days 17 Processing of licensed warehouse licenses 14 working days 18 Replying to enquiry letters (including s) 3 working days 19 Advance rulings working days (issuance of customs ruling within 90 days from the date of application received with complete document or 60 days after receipt of report from other competent agency) 6
7 MYANMAR (ACCURATE AS OF MAR 2011) 1 Clearance through red lane (documentary and physical examination) 2 Issuance of transshipment permit, as appropriate 3 Processing of warehousing entry 2-5 days 4 hours 1 day 4 Processing of non-commercial imports (informal entry/personal effects and the like) 4 hours 5 Processing of diplomatic shipments 2 hours 6 Processing of duty and tax exemptions 3 days 7 Supervision of stuffing and unstuffing of containers day 8 Assessment of duty from passengers and crew 9 Assessment of duty and taxes on imports and 2-5 hours 10 Collection of duty from passengers and crew 11 Collection of duty and taxes on imports and 1-2 hours 12 Rush handling (Air cargo entitled for this service e.g. human remains/organs, newspaper etc) 1 hour 13 Import via courier services 1-2 days 14 Issuance of authorisation to load 1 hour 15 Issuance of special permit to load 0.5 day 16 Supervision of stuffing and unstuffing of containers 1 hour BONDED WAREHOUSING 17 Application for the establishment of customs bonded warehouses and container 30 days yard/container freight stations 18 Liquidation of raw materials 3 days 19 Dealing with protest cases involving forfeiture 2 months 20 Dealing with seizure proceedings 1 month 21 Dealing with abandonment proceedings 1 month 22 Licensing of customs brokers days 23 Review of seizure/protest cases 1 month 24 Review of decisions/settlements 1 month 25 Processing of appeal 2 months 26 Processing of drawback and refund 2 weeks 27 Processing of licensed warehouse licenses 4 weeks 28 Deployment of officers for supervision of stuffing 1 hour 7
8 and unstuffing of containers at licensed warehouses 29 Replying to enquiry letters (including s) 7 days 8
9 PHILIPPINES (ACCURATE AS OF DEC 2010) 1 Clearance through super green lane/gold card/direct release Def: super green lane refers to pre-accredited importers wherein release is automatically authorized upon electronic lodgment. 2 Clearance through yellow lane (documentary examination) 1 day 3 Clearance through red lane (documentary and physical examination) 1 day 4 Issuance of transhipment permit, as appropriate 4 hours 5 Processing of warehousing entry 3 hours 6 Processing of non-commercial imports (informal entry/personal effects and the like) 4 hours 7 Processing of diplomatic shipments 1 day 8 Processing of duty and taxes exemptions 1 hour 10 minutes 9 Collection of duty/ VAT from passengers and crew 15 minutes 10 Liquidation of raw materials 5 days 11 Issuance of authorisation to load 1 hour 12 Issuance of certificate of origin 1 hour 13 Issuance of special permit to load 1 hour BONDED WAREHOUSING 14 Liquidation of raw materials 5 days 15 Processing of request for disposition of wastages 5 days 16 Processing of request for extension of storage 1 day 17 Dealing with protest cases involving forfeiture 90 days 18 Dealing with seizure proceedings 90 days 19 Dealing with abandonment proceedings 30 days 20 Licensing of customs brokers 2 days 21 Review of seizure/protest cases 30 days 22 Review of decisions/settlements 10 days 23 Processing of drawback and refund 7 days 24 Accreditation of importers 5 days 25 Accreditation of insurance companies 5 days 9
10 SINGAPORE (ACCURATE AS OF MAR 2011) 1 Processing of TradeNet declarations and 90% within 10 minutes amendment of TradeNet permits 2 Issuance of Import Certificate and Delivery Verification 3 Assessment and collection of duty/gst from passengers and crew 4 Processing of applications for refund of duty/gst with submission of supporting documents 5 Processing of applications for refund of duty/gst without submission of supporting documents 100% within 2 hours of application 95% within 10 minutes 100% within 12 working days 100% within 5 working days 6 Issuance of certificate of origin 100% within 2 hours of application 7 Processing of TradeNet declarations and 90% within 10 minutes amendment of TradeNet permits. 8 Endorsement of GST Tourist Refund Claim 95% within 10 minutes Forms 9 Endorsement of export permit under the Hand- 95% within 15 minutes Carried Exports Scheme 10 Processing of Licensed Warehouse Licenses 100% within 7 working days 11 Processing of Zero-GST Warehouse Type I 100% within 7 working days Licenses 12 Replying to enquiry letters (including s) 90% within 4 working days 13 Issuance of Customs ruling 100% within 30 days
11 THAILAND (ACCURATE AS OF MAY 2011) 1 Clearance through green lane E-import: a few minutes 2 Clearance through yellow lane (documentary examination) 3 Clearance through red lane (documentary and physical examination) (5 minutes for random checks by X-ray machine) 4 Processing of (bonded) warehousing entry 1 hour 5 Processing of non-commercial imports (informal entry/personal effects and the like) E-import: a few minutes 6 Processing of diplomatic shipments E-import: a few minutes 7 Assessment of duty from passengers and crew 8 Assessment of duty and taxes on imports and E-import: a few minutes 9 Collection of duty from passengers and crew 10 Collection of duty and taxes on imports and E-import: 7 minutes 11 Issuance of authorisation to load. E-import: a few minutes 12 Processing of applications for refund of duty (not 15 days in excess of 50 application forms) 13 Endorsement of tourist refund claim forms A few minutes BONDED WAREHOUSING 14 Application for the establishment of customs bonded warehouses and container yard/container freight stations 30 days 15 Licensing of general customs brokers 20 days 16 Processing of drawback and refund days 17 Accreditation of importers 15 days Def: Licensing of gold card customs brokers 18 Processing of licensed warehouse licenses 7 days
12 VIETNAM (ACCURATE AS OF FEB 2011) 1 Processing of customs dossier (receipt and registration of customs declaration form) 2 Clearance through green lane 1 hours 3 Clearance through yellow lane 4 hours 4 Clearance through red lane Subject to degree of violation but no later than 8 working hours for random check; and no later than 2 working days for 100% check 5 Processing of customs dossier (receipt and registration of customs declaration form) 6 Clearance through green lane 45 minutes 7 Clearance through yellow lane 2 hours 8 Clearance through red lane Subject to degree of violation but no later than 8 working hours for random check; and no later than 2 working days for 100% check 9 Processing of duty exemption 10 working days 10 Processing of enquiry 5 working days 11 Processing of appeal Within 30 days (for first appeal) but not exceeding 45 days (for complicated cases) 12
ASEAN Member States Policy for Temporary Licensing and Registration
ASEAN Member States Policy for Temporary Licensing and Registration The provisions for temporary licensing or temporary registration have been in existence for many years. There are differences in the
The Strategic Trade Act (STA) 2010: Malaysia s Experience in the Implementation of Strategic Trade Management. Yangon, Myanmar 24 June 2015
The Strategic Trade Act (STA) 2010: Malaysia s Experience in the Implementation of Strategic Trade Management Yangon, Myanmar 24 June 2015 THE ENACTMENT AND IMPLEMENTATION OF STA 2010 UNSC Resolution 1540
Regulations on Exports, Imports and Customs Affairs in Free Trade-Industrial Zones. Chapter One: Definitions. Article 1
Regulations on Exports, Imports and Customs Affairs in Free Trade-Industrial Zones Chapter One: Definitions Article 1 In these Regulations, the following terms are used in lieu of the respective phrases:
Advantages of Free Trade Agreements (FTAs) between Singapore and China. Mike Lee Free Trade Agreement Unit
Advantages of Free Trade Agreements (FTAs) between Singapore and China Mike Lee Free Trade Agreement Unit Agenda 1. What is a Free Trade Agreement (FTA)? 2. Singapore s FTA Network. 3. Potential Benefits
ASEAN GREEN HOTEL STANDARD
FINAL ASEAN GREEN HOTEL STANDARD Presented to the Thirty-Fifth Meeting of the ASEAN National Tourism Organization (35 th ASEAN NTOs) 8-9 January 2012 Manado, Indonesia INDEX PAGE 1. Foreword... 1 2. Introduction...
Trusted Traders Programs Overview
Trusted Traders Programs Overview Presentation to WCO Knowledge Academy for Customs and Trade July 4, 2014 1 Trusted Traders Programs Objective: To facilitate the movement of legitimate goods by providing
Case Story. The use of the WCO Time Release Study to measure border performance in a landlocked developing country (Uganda)
Case Story The use of the WCO Time Release Study to measure border performance in a landlocked developing country (Uganda) Executive Summary (1) A Time Release study (TRS) is a unique tool 1 and method
Healthcare Product Import-Export Regulations: China, India and South Korea
Healthcare Product - Regulations: China, India and South Korea By Philipp Novales-Li, DMedSc, PhD, DPhil (Oxford), RAC (US, EU, CAN) 22 February 2009 In the past 10 years, Asia has burgeoned into one of
I. The Philippine Logistics Industry
I. The Philippine Logistics Industry The Philippine Development Plan (PDP) 2011-2016, DOLE PJF and the Arangkada Report have identified transport and logistics as a priority sector. Moreover, the PDP has
IRAS e-tax Guide. GST: Approved Third Party Logistics Company Scheme
IRAS e-tax Guide GST: Approved Third Party Logistics Company Scheme Published by Inland Revenue Authority of Singapore Published on 19 Aug 2015 Disclaimers: IRAS shall not be responsible or held accountable
Free Trade Agreements (FTAs) with Indonesia. Mike Lee FTA Unit, Trade Services & Policy Group 07 November 2013
Free Trade Agreements (FTAs) with Indonesia Mike Lee FTA Unit, Trade Services & Policy Group 07 November 2013 Topics 1. What is a Free Trade Agreement? 2. Singapore & ASEAN s FTA Network 3. Benefits of
Key Findings (preliminary): Asia Pacific Visitor Forecasts 2014-2018 Report
Key Findings (preliminary): Asia Pacific Visitor Forecasts 2014-2018 Report Please Note The findings presented here are preliminary and as delivered at the ASEAN Tourism Forum, January 2014. Final checks
MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No. 103/2014/TT-BTC Hanoi, August 06, 2014
MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM -------- Independence - Freedom - Happiness --------------- No. 103/2014/TT-BTC Hanoi, August 06, 2014 CIRCULAR GUIDELINES FOR FULFILLMENT OF TAX LIABILITY
Performance Indicators for the Agreement on Trade Facilitation. January 2014
Performance Indicators for the Agreement on Trade Facilitation January 04 Article : Publication availability of information ATF Articles Level Yes/No question Quantitative indicator WCO instruments tools.
Myanmar. 2011-2012 May. 14 June 2012 UNCC Bangkok, Thailand
Myanmar 14 June 2012 UNCC Bangkok, Thailand UNESCAP Meeting of Chief Executives of National Associations of Freight Forwarders, Multimodal Transport Operators and Logistics Service Providers 2011-2012
The Training Material on Multimodal Transport Law and Operations has been produced under Project Sustainable Human Resource Development in Logistic
The Training Material on Multimodal Transport Law and Operations has been produced under Project Sustainable Human Resource Development in Logistic Services for ASEAN Member States with the support from
Filing your EEI into AES
Filing your EEI into AES Presenter Korrie Thomas Director, Compliance Houston Joined BDP in 2011 24 years of trade experience Licensed Customs broker since 1994 [email protected] 281-775-8338
Cambodia Tax Profile. kpmg.com.kh
Cambodia Tax Profile kpmg.com.kh Content 1 2 Tax Profile Income Tax Treaties for the Avoidance of Double Taxation 6 Indirect Tax (e.g. VAT/GST) 7 8 Personal Taxation Other Taxes 9 11 Free Trade Agreements
Social Protection in ASEAN Policy gaps and common challenges. Cheng Boon Ong 17 November 2014, Bangkok
Social Protection in ASEAN Policy gaps and common challenges Cheng Boon Ong 17 November 2014, Bangkok Methodology ABND for 7 Member States: Vietnam 2010-2011 Cambodia 2011-2012 Indonesia 2011-2012 Thailand
Agreement between Japan and the Socialist Republic of Viet Nam for an Economic Partnership
Agreement between Japan and the Socialist Republic of Viet Nam for an Economic Partnership IMPLEMENTING REGULATIONS This Implementing Regulations should be applied to the pertinent provisions in the Schedule
EXEMPTION OF GOODS AND SERVICES TAX FOR INVESTMENT PRECIOUS METALS
SINGAPORE CUSTOMS 55 Newton Road #07-02 Revenue House Singapore 307987 Tel: (65) 6355 2000 Fax: (65) 6250 9605 Email: [email protected] http://www.customs.gov.sg Circular No: 12/2012
At your service... The Belgian Customs. Federal Public Service FINANCE
STRENGTH THROUGH UNITY At your service... The Belgian Customs Federal Public Service FINANCE The qualifications and the functioning of the customs within the European Union are established in Community
Principles of model for the University Library in Thailand to ASEAN Community
Online available since February 2015 at www.oricpub.com (2015) Copyright ORIC Publications Journal of Human and Social Science Research; Vol. 06 (02), 2015, 045-049 ISSN 2331-4974 Principles of model for
TOP 10 THINGS TO KNOW ABOUT DOING BUSINESS IN INDIA
TOP 10 THINGS TO KNOW ABOUT DOING BUSINESS IN INDIA By Dezan Shira & Associates, Delhi Office [email protected] 1. What are my options for investment? Foreign investment into India can come in a variety
A COMPARATIVE ANALYSIS OF GMS-CBTA AND ASEAN AGREEMENTS ON TRANSPORT FACILITATION
A COMPARATIVE ANALYSIS OF GMS-CBTA AND ASEAN AGREEMENTS ON TRANSPORT FACILITATION Nguyen Van Thach International Cooperation Department Ministry of Transport of Vietnam [email protected] Bangkok, Phuket,
CUSTOMS CONTROL BILL
REPUBLIC OF SOUTH AFRICA CUSTOMS CONTROL BILL (As introduced in the National Assembly (proposed section 7); explanatory summary of Bill published in Government Gazette No. 3694 of 18 October 13) (The English
PROCEDURES ON IMPORTATION AND REGISTRATION OF A VINTAGE MOTORCYCLE/SCOOTER IN SINGAPORE
10 Sin Ming Drive Singapore 575701 Tel: 1800 - CALL LTA (1800-2255 582) Fax: (65) 6553 5329 PROCEDURES ON IMPORTATION AND REGISTRATION OF A VINTAGE MOTORCYCLE/SCOOTER IN SINGAPORE Content Page Registration
DIPLOMA COURSES GENERAL RULES AND REGULATIONS GOVERNING DIPLOMA IN TAXATION LAWS, LABOUR LAWS, INTELLECTUAL PROPERTY LAWS
DIPLOMA COURSES GENERAL RULES AND REGULATIONS GOVERNING DIPLOMA IN TAXATION LAWS, LABOUR LAWS, INTELLECTUAL PROPERTY LAWS Duration : Medium of course : Eligibility : The duration of the course will be
PROCEDURES ON IMPORTATION AND REGISTRATION OF A CLASSIC CAR IN SINGAPORE
10 Sin Ming Drive Singapore 575701 Tel: 1800 - CALL LTA (1800-2255 582) Fax: (65) 6553 5329 PROCEDURES ON IMPORTATION AND REGISTRATION OF A CLASSIC CAR IN SINGAPORE Content Page Registration Requirements
Guide to Import and Export
Lao PDR Trade Portal Version 1.0 June 2012 http://laotradeportal.gov.la Copyright 2012, Ministry of Industry and Commerce Department of Import and Export, all rights reserved Department of Import and Export
Import LC application form where Master Facility agreement (MFA) along with LC product schedule has been executed
Import LC application form where Master Facility agreement (MFA) along with LC product schedule has been executed To ICICI Bank Limited Branch Date: Place: I/We, the below mentioned Applicant, hereby request
Peer Review Country Report
Peer Review Country Report Workshop on the impact of single windows on the passage of goods across ports and on the trade facilitation in general Douala, Cameroun, 08-11 September 2014. 5th to 8th August
Zero-rating GST @ 0%
Zero-rating GST @ 0% 1 Zero-rating Zero-rating Goods Services Exports International Services 2 Exports The general principle on zero-rating your supply of goods is that you must, at the point of supply
CHINA TAX, ACCOUNTING, AND AUDIT IN 2014-2015. IV. Accounting, Audit and Tax Compliance V. International Taxation
TAX, ACCOUNTING, AND AUDIT IN CHINA 2014-2015 I. China s Tax System II. China s Business Taxes III. Individual Income Tax IV. Accounting, Audit and Tax Compliance V. International Taxation Produced in
EXPORT FLOW FOR LCL CARGO (PORT KLANG) console cargo Attachment 1A
1 1a EXPORT FLOW FOR LCL CARGO (PORT KLANG) console cargo Attachment 1A Importer & Bank Issue Purchase Order / Advise on LC (if required) Exporter Documents preparation -Invoice -Packing List -Shipping
Linking Nations to the World
Business Logistics & Services, Lda Freight Forwarding, Cargo Logistics & Bonded Warehousing INTRODUCTION Business Logistics & Services, Lda was established in Beira on 1st of August, 2013 and rapidly expanded
DHL CUSTOMS SERVICES TAKING THE COMPLEXITY OUT OF CUSTOMS
DHL CUSTOMS SERVICES TAKING THE COMPLEXITY OUT OF CUSTOMS Are you fully COMPLIANT? The international trade and compliance landscape is rapidly changing, and global supply chains are facing major challenges.
Thailand Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: November 2013
Thailand Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: November 2013 Contents 1 Corporate Income Tax 1 2 International Treaties for the Avoidance of Double Taxation
(Travel insurance designed for NokScoot passengers and underwritten by ACE Insurance Limited.)
ACE Scoot Protect (Travel insurance designed for NokScoot passengers and underwritten by.) Your well-deserved vacation can be disrupted by inconveniences like losing your baggage, experiencing flight delays
APEC Business Travel Card (ABTC)
Page 1 of 2 APEC Business Travel Card (ABTC) Tuesday, 22 June 2010 03:59 Overview APEC is an organization that formed in 1989 in creating wider economic cooperation in Asian Pacific region. There are 20
6/6/2015 OBJECTIVES. To have a single market and production base characterized by: Free flow of goods. Free flow of. professional services.
1997 ASEAN Summit in Kuala Lumpur, Malaysia - ASEAN vision 2020 - Decision made to transform ASEAN into a highly competitive Region with equitable economic development and reduced poverty and socio-economic
SOCIALIST REPUBLIC OF VIETNAM Independence Freedom Happiness --------------- No.: 65/2013/TT-BTC Hanoi, May 17, 2013 CIRCULAR
THE MINISTRY OF FINANCE ------- SOCIALIST REPUBLIC OF VIETNAM Independence Freedom Happiness --------------- No.: 65/2013/TT-BTC Hanoi, May 17, 2013 CIRCULAR AMENDING AND SUPPLEMENTING THE CIRCULAR NO.
Transition of supply from all industries for consumption and investment (estimate) 1995, ratio compared to the previous year, seasonally adjusted
Trends in supply and final demand (1) Outline of supply for the year 2000 As both private and government consumption increased by 2.1% over the previous year, the overall industry supply intended for consumption
Laos Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: June 2015
Laos Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: June 2015 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation 5 3 Indirect
AEO program. (Authorized Economic Operator) Customs & Tariff Bureau Ministry of Finance, Japan
AEO program (Authorized Economic Operator) Customs & Tariff Bureau Ministry of Finance, Japan International background The global trading system is vulnerable to terrorist exploitation while the international
Social protection for migrant workers: ILO s approach and ASEAN perspective
Social protection for migrant workers: ILO s approach and ASEAN perspective Loveleen De, ILO Presented at the Asian Conference on Globalization and Labor Administration: Cross-Border Labor Mobility, Social
GOODS AND SERVICES TAX (GST) KEMENTERIAN KEWANGAN
GOODS AND SERVICES TAX (GST) KEMENTERIAN KEWANGAN BASIC CONCEPT & STRUCTURE OF GST 2 WHY GST? INHERENT WEAKNESESS IN SST Double taxation/ tax cascading Transfer pricing No complete relief on exported goods
Balance of Payments User Guide. Think Corporate Banking. Think RMB. BopCUS 3 l 1
Balance of Payments User Guide Think Corporate Banking. Think RMB. BopCUS 3 l 1 Index I BoPCUS 3 pg What is BoPCUS? Background 01 What is changing in BoPCUS 3 A. Updates to customer information 02 B.
ASEAN GREEN HOTEL STANDARD. one vision one identity one community
ASEAN GREEN HOTEL STANDARD one vision one identity one community ASEAN Green Hotel Standard The ASEAN Secretariat Jakarta The Association of Southeast Asian Nations (ASEAN) was established on 8 August
Thailand and ASEAN. 1. ASEAN: Forty Five Years of Achievements
Thailand and ASEAN 1. ASEAN: Forty Five Years of Achievements Since its inception in 1967, the Association of Southeast Asian Nations (ASEAN) has made a number of achievements towards regional peace, stability,
Cambodia Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: August 2013
Cambodia Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: August 2013 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation 5 3
Cross-border paperless trade for regional e-commerce development : Perspective from a paperless trade service provider. Sung Heun HA (Rama)
Cross-border paperless trade for regional e-commerce development : Perspective from a paperless trade service provider Sung Heun HA (Rama) I. Cross-border paperless trade 1. Cross-border paperless trade
PROCDURE CODES. IMPORT and EXPORT PROCDURE CODES
IMPORT and EXPORT PROCDURE CODES Procedure Codes as on 01.05.2016 EXPLANATORY NOTES Explanation of columns in table below: (1) Procedure code to be used in CES Procedure codes used in the CES System (2)
Appendix 1 ATTACHMENT A REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FOR THE RULES OF ORIGIN OF THE ASEAN-CHINA FREE TRADE AREA
Appendix 1 ATTACHMENT A REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FOR THE RULES OF ORIGIN OF THE ASEAN-CHINA FREE TRADE AREA For the purpose of implementing the Rules of Origin for the ASEAN-China
Mastering Global Trade Compliance for Growth Through Export. Track 1 Session 3
Mastering Global Trade Compliance for Growth Through Export Track 1 Session 3 Julie Gibbs Director BPE Global [email protected] 415-595-8543 www.bpeglobal.com 2 Abstract It's not a small world after
Negotiation of a Free Trade Agreement between Hong Kong and the Association of Southeast Asian Nations. Consultation Document
Negotiation of a Free Trade Agreement between Hong Kong and the Association of Southeast Asian Nations Consultation Document INTRODUCTION The Government of the Hong Kong Special Administrative Region will
IMPORTER'S GUIDE TO U.S. CUSTOMS CLEARANCE OF IMPORTED GOODS
IMPORTER'S GUIDE TO U.S. CUSTOMS CLEARANCE OF IMPORTED GOODS DANIEL MARK OGDEN Attorney & Counselor at Law Licensed Customs Broke International Trade Consultant 1000 E. Belt Line Rd., Suite 206 Carrollton,
Loan Information and Application Guide
Loan Information and Application Guide The Australian Government provides loans to assist eligible students to undertake accredited studies overseas. The scheme is known as the OS-HELP. Students may receive
Cross-border E-Trade: The ASEAN Single Window
Trade and Investment Division, Working Paper 03/12 Cross-border E-Trade: The ASEAN Single Window 31 December 2012 Abstract Abstract This paper presents Asian Single Window background and evolution; a description
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON PETROLEUM DOWNSTREAM TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF PETROLEUM DOWNSTREAM...
GLOSSARY ABTC APEC API ASEAN
GLOSSARY ABTC APEC Business Travel Card Card used by business travellers from APEC member countries to enable visa-free travel between APEC countries and expedited processing at immigration checkpoints.
1999, compared to the previous year. 2000, compared to the previous year
Trends in supply and final demand (1) Outline of trends in supply for final demand in this quarter Although government consumption decreased by 0.5% compared to the previous quarter, private consumption
ASIAN PATENT ATTORNEYS ASSOCIATION Recognized Group of Korea. Special Report to Anti-Counterfeiting Committee 2011, Manila, Philippines
ASIAN PATENT ATTORNEYS ASSOCIATION Recognized Group of Korea Special Report to Anti-Counterfeiting Committee 2011, Manila, Philippines Korean Group Anti-Counterfeiting Study Committee Tae-Jun SUH Hoo-Dong
Islamabad, Pakistan Date: August 20, 2015 To: Offeror Page 1 of 8
Embassy of the United States of America Islamabad, Pakistan Date: August 20, 2015 To: Offeror Page 1 of 8 Request Number: 4529971 Drafted by: Abid Rizvi From: Contracting Officer General Services Office
FREQUENTLY ASKED QUESTIONS ON GREEN AND GRACIOUS BUILDER SCHEME FOR GGBS and GGBS (SMC)
FREQUENTLY ASKED QUESTIONS ON GREEN AND GRACIOUS BUILDER SCHEME FOR GGBS and GGBS (SMC) Before assessment Q: What is the difference between Green and Gracious Builder Scheme and Green and Gracious Builder
How Transparent are Regulatory Agencies with regard to Review Timelines? Disclaimer
How Transparent are Regulatory Agencies with regard to Review Timelines? A Global Review Rosanna Melchior Sr Manager, Reg.Intelligence THOMSON REUTERS, France Disclaimer The views and opinions expressed
Health Insurance and Health Services in ASEAN Framework Agreement on Services
Health Insurance and Health Services in ASEAN Framework Agreement on Services by Tan Tai Hiong & Tri S. Djandam ASEAN Secretariat AsiaPacific Summit on Health Insurance and Managed Care Jakarta, 4 May
AID FOR TRADE: CASE STORY
AID FOR TRADE: CASE STORY WORLD CUSTOMS ORGANIZATION (WCO) Customs Reform and Trade Facilitation in Ethiopia Date of Submission: 3 February 2011 Region: East Africa Country: Ethiopia Type: Programme Author:
Union Customs Code. Effective May 1, 2016. Customer Guide
Union Customs Code Effective May 1, 2016 Customer Guide Why are we writing to you? As a well-respected customer and as a business engaged in international trade, UPS is committed on informing you regarding
CUSTOMER GUIDE. Third Edition. www.dubaicustoms.gov.ae
CUSTOMER GUIDE Third Edition P.O.Box 63, Dubai, United Arab Emirates Toll Free No: 0 0, Tel: +971 (4) 417 7777 www.dubaicustoms.gov.ae www.dubaicustoms.gov.ae CONTENTS 1. Rules, Regulations and laws 4
RCAR InfoPack exclusive for all SATS Air Cargo Agents
Lorem ipsum dolor sit amet, consectetuer dolor te diam wisi nibh euismod tincidunt ut laoreet. RCAR InfoPack exclusive for all SATS Air Cargo Agents Financial Consultation 20 April 2011 CONTENTS... 2...
Bureau of Customs and Border Protection
Bureau of Customs and Border Protection General Notices Automated Commercial Environment (ACE): National Customs Automation Program Test of Automated Truck Manifest AGENCY: Customs and Border Protection;
Monthly Report on the Corporate Services Price Index ( Preliminary Figures for February 2011 ) Index
BANK of JAPAN Research and Statistics Department P.O. BOX 30 TOKYO 103-8660, JAPAN TEL. 03-3279-1111 FOR RELEASE 8:50 A.M. Friday, March 25, 2011 Monthly Report on the Corporate Services Price ( Preliminary
REQUEST FOR QUOTATION (RFQ) Translation Services
REQUEST FOR QUOTATION (RFQ) Translation Services Dear Sir / Madam: 18 December 2014 RFQ-ROAP-2014-013 We are seeking the translation service provider to translate documents from local languages to English
Call for Application
Call for Application Training on Internal Quality Assurance (TrainIQA) in Southeast Asia 2016-18 The ASEAN-QA partnering institutions - the ASEAN Quality Assurance Network (AQAN), ASEAN University Network
Constitution of the Communist Party of America.
Constitution of the Communist Party of America [Sept. 1919] 1 Constitution of the Communist Party of America. Adopted by the Founding Convention, Chicago, Sept. 1-7, 1919. Published in Manifesto and Program.
Legislative Council Secretariat INFORMATION NOTE. Doctoral fellowship schemes in selected jurisdictions
INFORMATION NOTE Doctoral fellowship schemes in selected jurisdictions 1. Background 1.1 The Hong Kong PhD Fellowship Scheme (HKPF) was introduced in 2009 by the Hong Kong Research Grants Council. It aims
REGULATION NO. 2003/23 ON EXCISE TAXES ON TOBACCO PRODUCTS IN KOSOVO
UNITED NATIONS United Nations Interim Administration Mission in Kosovo UNMIK NATIONS UNIES Mission d Administration Intérimaire des Nations Unies au Kosovo UNMIK/REG/2003/23 25 June 2003 REGULATION NO.
5. More importantly, you should be aware of the following regarding your death benefit and the cost of insurance ( COI ): - more -
Important information: 1. Cheerful Life is an investment-linked assurance scheme ( ILAS policy ), which is an insurance policy issued by AIA. It is not a bank savings product. Your investments are subject
Factors Affecting Knowledge Management of State Academic Libraries in Thailand to Prepare for the ASEAN Community
Factors Affecting Knowledge Management of State Academic Libraries in Thailand to Prepare for the ASEAN Community Warapan Apisuphachok Abstract This research aims to investigate factors which affect knowledge
Catalogue of Major Existing Laws and Regulations in Effect on Foreign Exchange Administration (as of June 30, 2015) 1
Catalogue of Major Existing Laws and Regulations in Effect on Foreign Exchange Administration (as of June 30, 2015) 1 I. General (24 Items) 1- Basic Rules 1. Regulations of the People's Republic of China
Loan Information and Application Guide
international os-help assistance application student central Locked Bag 1797, Penrith NSW 2751 Loan Information and Application Guide The Australian Government provides loans to assist eligible students
Group sales 10% Weak SEA currencies accounted for ~3% decrease Global brand sales 4% from improvements in China franchisee performance
2016 First Quarter Update 4 May 2016 Overview Group sales 1 Weak SEA currencies accounted for ~3% decrease Global brand sales 4% from improvements in China franchisee performance Gross margin 2.5pp; gross
Specialty Services. Private Ordering. Program Guidelines
Specialty Services Private Ordering Program Guidelines Page 1 of 10 Table of Contents Private Ordering 3 Customer Ordering How to Obtain A Product 3 Agency Ordering Setting Up An Agency with the LCBO 4
GLOBAL INDIRECT TAX. Thailand. Country VAT/GST Essentials. kpmg.com TAX
GLOBAL INDIRECT TAX Thailand Country VAT/GST Essentials kpmg.com TAX b Thailand: Country VAT/GST Essentials Thailand: Country VAT/GST Essentials Contents Scope and Rates 2 What supplies are liable to VAT?
Information Leaflet on Post ACAP Review (PAR)
Appendix 2 Information Leaflet on Post ACAP Review (PAR) 1 Competent team to conduct the PAR 1.1 Businesses accorded with ACAP status may choose to use their in-house team or engage an external consultant
AGREEMENT On the Uniform Principles and Rules Governing Market Circulation of Medical Devices within the Eurasian Economic Union
AGREEMENT On the Uniform Principles and Rules Governing Market Circulation of Medical Devices within the Eurasian Economic Union The Member States of the Eurasian Economic Union, hereinafter referred to
Goods and Services Tax(GST) Dato Subromaniam Tholasy Director of GST ROYAL MALAYSIAN CUSTOMS
Goods and Services Tax(GST) Dato Subromaniam Tholasy Director of GST ROYAL MALAYSIAN CUSTOMS 2 Type of taxes in Malaysia Direct Taxes Ø Corporate Tax Ø Individual Income Tax Ø Stamp Duty Ø RPGT Ø Petroleum
REPUBLIC OF IRAQ New regulations ICIPI: Pre-Importation Inspection, Testing and Certification Program of Goods
REPUBLIC OF IRAQ New regulations ICIPI: Pre-Importation Inspection, Testing and Certification Program of Goods June 2011 G/V01 - Copyright Bureau Veritas Main objectives 1. Protect Consumers (Health &
IRAS e-tax Guide. GST: Assisted Self-Help Kit (ASK) Annual Review Guide. (Fourth edition)
IRAS e-tax Guide GST: Assisted Self-Help Kit (ASK) Annual Review Guide (Fourth edition) Published by Inland Revenue Authority of Singapore Published on 30 Oct 2015 First edition on 31 Mar 2014 Disclaimers:
World Customs Organization
World Customs Organization The Authorised Economic Operator, the Authorised Person and the Authorised Operator ADB- WCO National Workshop on RKC implementation Thimphu, Bhutan, 10 June 2014 The SAFE Framework
MIRSAL 2 FAQS. Creation Date: 30 July 2009 Last Updated: 30 July 2009 Version: 1.0
MIRSAL 2 FAQS Creation Date: 30 July 2009 Last Updated: 30 July 2009 Version: 1.0 I. About Mirsal 2: 1. What types of Declarations can be made in Mirsal 2? The following table lists the types of declarations:
