The determination of customs duties and other foreign trade revenue.

22. ASYCUDA could assist Customs in ensuring the effective collection of revenue and increasing enterprise competitiveness.

UNMIL continued to assist the return of Government officials to their duty stations, including 168 internal revenue collectors to 13 revenue collecting posts, 206 customs officers to 11 rural customs posts and 379 Bureau of Immigration and Naturalization officers.

The Treasury Office underwent drastic improvements in revenue collections, especially at the Customs Office and Tax Division.

In addition, the National Transitional Government of Liberia has deployed 564 government officials across the country, including 112 internal revenue collectors, to 10 revenue collecting posts, 202 customs officers to 11 rural customs posts and approximately 250 Bureau of Immigration and Naturalization officers.

The seaport has a supervisor, seven customs and revenue officers, three or four immigration officers and three dock captains.

A small percentage of Customs revenue is starting to trickle back to Bunia along official channels.

For the first time since Dayton, new revenue distribution arrangements (customs revenues and most excise and sales tax revenues) have been launched.

Public finances are characterized by a steady decline in State revenue, which is derived, almost exclusively, from fiscal and customs receipts.

Improvement of the management and functioning of public financial administrations (customs, taxes, revenue departments, public land offices) through foreign technical assistance.

The ASYCUDA programme (Automated System for Customs Data) continues to be the largest technical cooperation programme within UNCTAD and the largest operational project bearing on institutional reform within the Customs Revenue Administrations.

Some Customs generated revenue continues to be diverted to PUSIC, despite the imprisonment of the former leader, Chief Kahwa.

Coherent and consistent application of the Customs regulations provides opportunities to lower the import duties while maintaining the level of revenue collected.

The airport is controlled by a supervisor who has a staff of about 11 customs and revenue officers, 5 immigration officers and other personnel.

Eastern and southern Africa's main challenges in intra regional trade relate to customs clearing agents, clearing fees, demurrages, transit periods, revenue leakage and transport infrastructure.

Total revenue generated by Customs services has fluctuated from US 300 million in 1990 to 70 million in 1994 and to 260 million in 2004.

In 1997, the customs service was turned over to private management for a three year period so as to modernize administration and improve revenue collection.

Overall revenue growth was supported by an increase in customs duties anticipated to show 2.9 million more than estimated, producing 147 million.

Customs duties from the National Port Authority and Roberts Field International Airport constitute the most important sources of revenue for the National Transitional Government of Liberia.

Non fiscal revenue Oil revenue and gas royalties

The United Kingdom implemented a capacity building project in Ethiopia to assist the Ethiopian Roads Authority with road maintenance and management and the Ethiopian Revenue Reform Programme's customs reform.

The major benefits brought about by these projects are streamlined customs procedures, faster clearance of goods, increased collection of revenue and up to date and reliable foreign trade statistics.

However, the majority of Customs generated revenue will continue to flow through illegal or parallel channels until State authority is more firmly established and logistical and security concerns are addressed.

Both revenue and allocation considerations in the economy prompted the PA to solicit assistance from different sources, including UNCTAD, in designing and developing an appropriate and effective system of customs administration.

Should a Government rely heavily on its customs administration for the collection of revenue or for the enforcement of protectionist policies, it could seriously hamper any efforts made by that customs administration not to pose an obstacle to legitimate trade.

During their tour of duty, customs revenue recorded by the Central Bank came to only 5 per cent of the amount traditionally generated by the territories concerned.

Solicitor General or representative Commissioner of Police or representative Comptroller of Customs Registrar of Corporate Affairs A representative of the Central Bank of Barbados Commissioner of Inland Revenue and Supervisor of Insurance.

Local administrations and revenue

Several cases were mentioned where customs modernization had a significant positive impact on revenue collection. In fact, even in cases where tariff rates have been reduced, customs automation has more than offset the losses from these reductions, leading to an overall increase in duties collected.

Customs declaration for goods and vehicles should be presented to the customs entities before customs control is applied to the goods and vehicles, before they undergo customs processing and are released from customs control.

(a) In the two customs zones, i.e. the land customs zone and the maritime customs zone

BIVAC International has audited imports to the port for taxation purposes for the Government since 2002 and is responsible for a 13 per cent increase in revenue for the Government from customs taxes.

In the West African subregion, loopholes in transit procedures have often led to illegal diversion of transit goods within the transit countries and thus to substantial losses of revenue through evasion of customs duties.

One major risk of trade facilitation is trade diversion that is, a reduction in customs duties between two countries leads consumers to avoid less expensive products from third countries. If consumer savings do not outweigh the decline in countries customs revenue, the end result is reduced welfare.

2. Loans and revenue assurances

Revenue estimates

Tax revenue

(ii) World Customs Organization (WCO) The World Customs Organization and Trade Facilitation

Revenue from businesses and entry taxes

(d) Collect revenue and distribute funds

The main objective of UNCTAD s presentation was to create awareness in the Arab region of the ASYCUDA programme and its importance for modernization of customs procedures and management with a view to improving efficient clearance and effective revenue collection.

All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

These projects include the compilation, review and implementation of measures to facilitate trade flows, to promote national transport activities, to increase awareness on efficient commercial practices in international trade, as well as to provide Customs administrations with proper working tools designed to increase efficiency and transparency in Customs clearance time and revenue collection and to generate timely and reliable trade data.

Customs law and practice

Customs, borders and immigration