31477


 
 

                                     Customs
      Modernization                          Customs
                      Modernization
                                Handbook
                                        Handbook



                                                         Editors
                                 Luc De Wulf and Jos� B. Sokol
                                                                  Editors
                                        Luc De Wulf and Jos� B. Sokol




THE WORLD BANK
Washington, D.C.


                THE WORLD BANK
                Washington, D.C.

                        Customs
      Modernization
                
                  
                 Handbook
                 



                                            Editors
                    Luc De Wulf and Jos� B. Sokol
                                             
                                . 




THE WORLD BANK                                    
Washington, D.C.                                    2007

 339.543
 65.428
 85




                                       :
        .. (, , .1-2),  .. (. 3-11),  .. (. 12,13)

                                        :
                        - .  ..




               /  .   ,  .;
 85    .  . �  � �, 2007 -- 328 .

       ISBN 978-5-7777-0236-4

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                                                                                   339.543
                                                                                    65.428




                   Customs
       Modernization Handbook  2005 .       
       � �,    .     
           .

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                                         � 2005 by The International Bank for Reconstruction
                                           and Development/The World Bank
                                         �     � 
ISBN 978-5-7777-0236-4                     � �, 2006






                     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                                                           IX
 .                                                                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                                                            X
   .                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                                                XII
.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                                                        XII


 I.               

 1.                                                                                                                                                                                                                                                                                   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .1

 2.                             
                             .                                       .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .30

 3.                              
                            .                                             .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 50

 4.                             .                                                                                                                                                                                                                                                           .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 66

 5.                                                                                                                                                                                                                                                                    .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 89


 II.                   

 6.                          .   
                           ,   .  .                                                                                    .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 99

 7.                             :
                                  
                           ,    .                                                                                                                                         .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  123


 III.   ,   
                    

 8.                               
                              ,                                                                                                                                                                                                                                                                .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  149

 9.                          ,   
                           ,   .                                                                                                               .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  176

 10.                             
                            .                                          .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  209

 11.                          ,      .                                                                                                                                                                                                                                                                                                               .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  236

 12.                             ,   .                                                                                                                                                                                                                                                                                       .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  258

 13.                           
                            ,   .                                                                                                                                .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  277

                                                                                                                                                                                                                                                                                                                                                                                                         

                                                    , , 



 ,   




1.1        
                                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
1.2    .
         TTFSE.                                                                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19
1..1         .                                                                                                                                                                                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22
1..2     :   .                                                                                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24
2.1       .                                                                                                                     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33
2.2  :                                                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37
2.3       :    .                                                                                                                                                                                                                    . . . . . . . . . . .40
3.1     .                                                                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51
3.2       ,  
            .                                                                                                                                                                                                                 . . . . . . . . . . . . . .56
3.3     :                                                                                                                     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57
3.4       .                                                                                                                                                                                           . . . . . . . . . . . . . . . . . . . . . . . . . .62
4.1    :                                                                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73
4.2   :                                                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74
4.3  :                                                                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75
4.4  :                                                                                                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76
4.5    :    .                                                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .77
4.6    :                                                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78
4.7   :    .                                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79
4.8   :     ?                                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80
4.9   :    .                                                                                                                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82
4.10    :    .                                                                                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83
4.11    :    .                                                                                                                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .84
4.12      .                                                                                                                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86
5.1   :  .                                                                                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96
6.1      .                                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
6.2     .                                                                             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
6.3     .                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
6.4     catht        .                                                                                                                                                                                                        . . . . . . . . . . . . 118
6.5                                                                                                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
7.1   .  .                                                        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127
7.2    .                                                                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
7.3      .
         (TTFSE)  -                                                                                                                                                                                                               . . . . . . . . . . 131
7.4      .     .                                                                                                                                                                                                                        . . . . . . . 135
7.5           .                                                                                                                                                                                                           . . . . . . . . . . . . . . 136
7.6        :  .                                                                                                                                                                                                       . . . . . . . . . . . . . . . . 139
7.7                                                                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
7.8     :                                                                                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
8.1  .   .                                                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
8.2            
       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .165
9.1       :
         .                                                                                                        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
9.2     :      .                                                                                                                                                                                        . . . . . . . . . . . . . . . . . . . . . . . 190
10.1                                                                                                                                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210
10.2        .                                                                                                                                             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
10.3      .                                                                                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215


I

                                                                         , , 



10.4                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216
10.5 .                                                                                                                                                                                                                                                         . . . . . . 218
10.6                                                                                                                                                                                             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
10.7                                                                                                                                                                                                                     . . . . . . . . . . . . . . . . . . . . . . . . . 225
10.8                                                                                                                                                                                                                                               . . . . . . . . . . . . 229
10.9 .        .                                                                                                                                                                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230
11.1                                                                                                                     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
11.2                                                                                                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241
11.3     ASYCUDA                                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
11.4  SafeTIR.                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250
11.5     .                                                                                                                             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251
11.6  TTFSE                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254
12.1                                                                                                                                                                                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
13.1      :   .
    .     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .287
13.2   . .                                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289
13.3       .                                                                                                                                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293
13.4   .  � �.                                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295
13.5   .                                                                                             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296




1.1  ,-2002..                                                                                                                                                                                                                                                      . . . . .14
5.1       .                                                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90
5.2    .                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91
5.3       .                                                                                                                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94
7.1                                                                                                          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
9.1         .                                                                                                                                                                                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199
11.1   .                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244
11.2   TIR.                                                                                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
13.1      .                                                                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283




1.            2001 ..                                                                                                                                                                                                                                      . . . . . . . . .21
1.     (CTR)     
       2001 ..                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21
4.1                                                                                                                                                          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68
4.2                                                                                                                          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71
5.1    .                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92
6.1    , 2000 ..                                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
6.2                                                                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
6.3                                                                                                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115
6.4    .                                                                                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116
7.1         
     1982�2002 ..              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
7.2    ,   ,
        1982�2002 .                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
7.3        
     1982�2002 ..              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
7.4    .                                                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
7.5     1982�2000 ..                                                                                           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123
7.6    .                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134
7.7         .                                                                                                                                                                                                                                      . . . . . . . . . . . . 137
7.8   :  .                                                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137


                                                                                                                                                                                                                                                                            II

                                                        , , 



7..1  ,   ,  , 1982�2002 ..                                                                                                                                                                                                             . . . . . . . . . 143
8..1  ,     IFIA.                                                                                                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
9.1     ,      
       .                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
9.2       
       .                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
9.3         .                                                                                                                                                                                                     . . . . . . . . . . . . . . . . . . . . 200
9.        .                                                                                                                                                                                                   . . . . . . . . . . . . . . . . . . . . . . 203
9.           
             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .204
11.1         
                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
11.2     ,     
    .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .238
11.3                                                                                              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241
12.1                                                                                                                                                                                                    . . . . . . . . . . . . . . . . . . . . . . . . . 268
12.2     .                                                                                                                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269
13.1       .                                                                                                                                                                                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282






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XI

                                




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                     XIX

        


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XXII

         


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                   XX

          


           toms Modernizations Initiatives),  
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                                                                                                                           I
                                                                     



 1.    
                                                                                                                                                                                                    




  .                                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 
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                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5         
                                                                                                                                           
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                                                                                                                                   1.2.    .
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 .                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19         TTFSE                                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
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                                                                                                                                            .                                                             . . . . . . . . . . . . . . . . . . . . . 22
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1..                                                                                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
       2001 ..                                                                                            . . . . . . . . . . 21
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                                                                                          . . . . . . . . . . . . . . . . . . 24           
 1..                                                                                                                                      2002 .                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
    
                                                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
                                                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28



    ,                                                                                                                                   -
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  . Zarnowiecki, The World Bank.


                                            

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0

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 1.      
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 2.    
       
                                                                                                                                                            *




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Castro, Patricio, and James T. Walsh. 2003. �The Organiza-   Fjeldstad, Odd-Helge, Ivar Kolstad, and Siri Lange. 2003.
  tion of Customs Administration�. In Michael Keen, ed.         Autonomy, Incentives and Patronage: A study in Corruption
  Changing Customs: Challenges and Strategies for the Reform    in the Tanzania and Uganda Revenue Authorities . Devel-
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Castro, Patricio, and James T. Walsh. 2003. �The Organiza-      tions . Study prepared for the World Bank and supported
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  Changing Customs: Challenges and Strategies for the Reform    www.1worldbank.org/publicsector/tax/taxandcustoms-fi-
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De Wulf, Luc. (2004. �Salary Bonuses in Revenue Depart-         Pragmatism and Efficiency: Philosophy of a Successful
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 3.    
             
                                                                                                                                                    *




                                                                                                           
            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 3.1.   
  .                                                                 . . . . . . . . . . . . . . . . . . 52                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
                                                                                              . . . . . 55 3.2.     
                                                                                                               ,  
 .                            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57         
   .                                                                                        . . . . . . 60        .                                                                           . . . . . . . 56
                                                                                                           3.3.    :
                                                              . . . . . . . . . . . . . . . . . . . . . 61             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57
 .                        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 3.4.  
                                        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65        .                                                                               . . . . . 62
     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65



                                                                                                              1999 .),   
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                                                                                                                                     *




                                                                                                 . . . . . 66 4.3. :    . 75                                                                                 . . .
   .                                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 4.4. :    . 76                                                                                     .
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4.1.   :                                                                                                      4.11.    :
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4.2.  :                                                                                                       4.12.     
      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74      .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86




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 5.     
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    .                                                                              . . . . . . . . . . . 95      .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90
 : .                                             . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 5.2.                                                                   . . . . . . . . . . . . . . . . 91
 .                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 5.3.   
    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

                                                                                                            
                                                                                                            5.1.  :  .                                                                             . . . . . . . . 96


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Ayres, Ian, and John Braithwaite. 1992. Responsive Regula- Widdowson, David. 1998."Managing Compliance: More
 tion: Transcending the Deregulation Debate. New York:      Carrot, Less Stick." In Chris Evans and Abe Greenbaum,
 Oxford University Press.                                   eds. Tax Administration: Facing the Challenges of the Fu-
Industry Panel on Customs Audit Reforms. 1995. Looking to   ture. Sydney: Prospect.
 the Future--Compliance Improvement, Report of the In-     World Customs Organization. 1999. International Conven-
 dustry Panel on Customs Audit Reforms. Canberra: Aus-      tion on the Harmonization and Simplification of Customs
 tralian Customs Service.                                   Procedures (as amended), General Annex, Standard 6.2.
Sparrow, Malcolm. 2000. The Regulatory Craft. Washington,   Brussels.
 D.C.: Brookings Institution Press.


                                                                                                        II

         
                                                   



 6.    .
              
                                                                                                                      ,   . 





   .                                                                                      . . . . . . . . .99 6.3.        
                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115
  .                                                         . . . . . . . . . . . . . . . . . . . . . . . 107 6.4.                                                                 . . . . . 116
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.                 , ,    
    -                .
.               -
     -              .
     �-               -
 � .                   
   ,  -             
                .  , 
,       -        ,    6.5  
,                .   -
                     (
 .     -        )
,,                 .    2001 .  -
    .  ,            .  
      ,             ,
   ,                 
     ().        .     -
     -             , 
                  .
 ,   -           -
    .    -       ,   -
    .                
   ��                .
     -               -
     -               -
   -             .      
      .            ,
                    .
     -               -
                ,     -
(�)             1993.
 ,   -             10.
,  ,  -
.-               
,
-                   
     .              

                                0

           II       


 .    -                             ,  
     -                                 
  (  )                            .  
     (-                             2003�2004 . -
)    (  -                           ,  
).                                 ,   
                                    
 .                               .
     -                                ,   -
                                      
  ,                              ,-
    -                               
                                 .  1997 .     -
                                     ;
.                                    
,    ,  -                         ,    -
    -                            ASYCUDA++.
,  � �  ,                             -
   . -                              
    -                             (.  6.2).
     . 13.                                1991 . -
     -                                . -
 ,                                  ASYCUDA
   ,  -                           ,   1997 ., 
,    .                              
    -                                
,                                 ;   -
 .                                   
   ,    -                            .  
.    1996 .    -                    
    -                              , ,

 6.2.         

            
  .       1997 . 
  ,        .
     BILGE (  )     -
    SOFI,       .  -
    :  ,  ,    
 .      BILGE      
1998 .    .       65  ,
   99%  .   BILGE  ,  
 ,    ,  ,     .
       ,    
 ()  .  ,    ,     
1999.,2003.50%.-
              .
         BILGE        
  .         
    ,      . -
    15 .       
  .       
    (Vehicl Tracking Program),   (TIR/Transit
Control)     (Customs Data Warehouse).      BILGE
          .

 . Oktem 2004.



0

               6.    .   


    ,  -                            
   ,                           .     
     -                             -
  .                                -
     -                        ,      12. 
    ASYCUDA++,                ,   
   .                          () ,   
     -                        ,   ,
  1998 .                            -
  �                           ,    -
 � (Trade Information Manage-   .  
ment System) (   , �                 -
     -                           ,  
 ),   -                           
  . ��                         .
                                    -
  .   1999 .                      -
                               .    -
 .    �                       , , ,   
� ( )     -                        
                                 ().  -
                                 
  .                           ()    
   ,                              6.3.  
       -                        ,     -
   . -                            ,    
                                ,     -
                                  
    -                            , -
 ,       -                         .  -
,   2002 .    -                     
,                                 
.      -                       ,    
 .                                  -
                              . ,   

                               ,  
                                 -
                              .      
-                               ,  -
.,                            , ,   
,   ,                          .
                                   -
 ()   .                         .       -
       -                          -
   .  -                       , ,  
    2000 .  -                 ,    
   .                               
-                                 13.
                                  
()  ,   -                          ,
 .                                 
                                ,     
.   ,   -                     .,
                                  -
 ,                            ,    
     -                           ,    -
,      -                        ,  -
   11.                        .,-

                                         

           II       


, ,   ,              ()  � �  -
 .                   ,
,     -                ,   -
  ,   .                 , 
     -               ,     -
                     .  ,   
                         -
     .                 (CEPS)    -
                     ,     
,   14.                   
                     ,   
 ,                      .  
    -                    -
.                     .
 1992 .       -
   ,                  
 .   -
                          
 ,                       -
.    , -               ,   
 ,   -                  .  -
,       -                
      .                   -
                      ,     -
()                     .  


  6.3.          

     1991 .             
  (IVP).       ,      
         .   -
         ,    . -
  IVP,          
   ,       .    1991  1999 .,   -
   ,        -
 ,    , ,     .  
          .  
       .
      2000 .       ,    
    ,       .    
 IVP           -
  ,      ()  , 
      .      ,  
 .     ,     ,  ,
 .,-
   ,   .    80�85%  , -
       5 . .     .
  IVP   45  .  .
              
 .        ,    
 ,IVP�,
     ,       -
  .   1992�2002 .     1,3   
   ;     40 .  ,  
      2002 .

  . Goorman 2004.





       6.    .   


                   ,    -
  ,  -                
  (20%    15%  ).  .
      
       15%.        
                    
 .    -
   , -             ,     -
                   ,   ,   -
()  �    ,             
                    ,   
     -                
 .                 .    -
   -               ,     -
.                 ,     -
       -              ,
   .                    -
    -                  .
 ,   ,                -
,  ,                 
    -             ,    
.   ,                .  
��.-                 
,   �� , -             -
                    .  -
,   ��  �-             
�                 ,    -
,   �� � -         ,    -
  .                     .
     -             -
    (-                -
  )  ,    -          ,   
.                 
                  ,    
      -                .
.                       
  15.                
     1998 .  ,        
,   �� ,              .  
                       .
  .                   ,
                       -
,  ,                (  ,
 ,                  ,   -
.                  )  , -
   -                .    -
,                  2002 .   
 .                 ,    
     -              ,  -
                       -
 .    -           ,    ,
                      -
.-                     -
,    ,  -            (DTI).   
  .                  -
    ,              .    
   .                  
      -                

                              

    II       


           . ,  -
�  �  �,       
     -        
 .             
               , 
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  .    -    ,   
 ,    ,   . ,  
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             )   -
             
          , ,    ,
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             , 
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    -       .    -
                 -
       .   .   
 ,    �        
�           ,   -
      -    ,    .
.      -      , 
     -          
,             , ,  
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  ,  -       (. . 6.3).  -
 ,    -        -
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            ,  -
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             -
          /.    
           /,   ,
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    -     .-
   .           , -
-              
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            /.   -
             / 
 .            -
      -    /,     -
   .       / .  -
               

            2001 .   2003 .  
          .-
 ,   -           -
   ,          .



          6.    .   


     ,                                      -
   ,   -                                  .
,         -                                     -
  1  .  -                                ,   
   2,5                                  ; , ,  
,                                       ,   
  .                                     .
                                                

                                           -
                                             -
   ,     -                              .    ,
     -                                       
 .     -                                    
.                                       .    
     -                                  -
    ,                                        -
  , -                                       ,
  , -                                         
    ,                                      
    ,                                   .     
   .                                            -
                                        .      -
                                          ,  
     -                                     .  

 6.3.          


                                                               

                                   

 
                   5,4       4,6  13,5  8,0   12,3  13,9  3,2    3,4
  (2001 .)         5,1       6,2   9,5  7,5   10,6   3,4  0,8    5,4

  
                 20,5       10,5  36,2  11,2  23,0  18,2  13,0   7,5
  (2001 .)       21,4       15,4  28,4  19,7  33,1   6,4  10,9  14,2

                                      


                 22,4       59,6  27,0  27,6  11,1  28,6  17,8  23,4
  (2001 .)       21,2       46,2  33,7  26,6  13,3  45,6  28,4  29,1

 
                   1,2       2,8   3,7  2,2    1,2   4,0  0,6    0,8
  (2001 .)         1,1       2,9   3,2  2,0    1,4   1,5  0,2    1,6

                                                     5,2  2,3    1,7
                   4,6       6,2   9,8  3,1    2,6
  (2001 .)         4,5       7,1   9,6  5,3    4,4   2,9  3,1    4,1

.     :  � ;  � 000;  � ;
     � ;  � 0;  � ;  � ;  � 0�.

      00.

. De Wulf and Jose B. Sokol 00; ,    ;  -
     ;   ;   ; 
    ;  ;     ,  ;
      ,  .


                                                                   

         II       


 ,  70%                                          -
   ,  -                                      ,  
                                              -
 .  ,   -                                        -
 2000 .     -                              .    
                                               
.                                          ,   , 
                                           ,     
 ,                                           .
    -
     -                                      
                                              
    
                                                  -
.  , ,                                         -
-                                           (. . 6.4).   
     .                                         -
     -                                      . ,  , -
      -                                      �� ,  
 .   ,                                     ,   . , , 
      -                                          -
,                                                
 ,   -                                        , -
      -                                        .
                                                ,
 .                                                
    ,                                       ( )   -
                                           ,-
  .   -                                    ,-

 6.4.    (     )


                            ��            ��       ��        
                                                    

                    53:06     39:25        49:05    70:48   � 2003 .
 ( )                                  75%     
 ( )                                 44%    2 
                    0:37                                      2003 .
                    8                                        2002 .
                            1:00�2:00      12:00    24:00    2002 .
                              18:20        22:50    19:29    1997 .
                             24 : 71%                        2002 .
                             48 : 82% 
                                     
                         :   � 1                             2002 .
                                � 3 


.        �  �;   -
        ,      .        
                ,   
         .

    ,      ��    ,  -
    0.       ��    
     .        �� .    
   ,             
  ,    ;         ,    
  .

. De Wulf and Sokol 00.



       6.    .   


 ,                   ,   � 2  �   -
                     .
.                          -
      2003 .  -         KIA   3 
      53 ,           4 ,    -
     -              ,   24 ,  
      .               .    
                    
  ,                  .  14%  -
 37 .     -             , 30%  1�2 , 45%  3�5  
    ,               11% (  ,  ) �
     .  -              5 .  
   ASYCUDA++            15  
  ,                 24  ,     � 10 
                      ,   -
                          .
  .                         
   -                    . -
   1  45    2001 .     ,    -
 37    2003 .         ,   
 ,   ,              .     
     -                   -
  ,                 ,
 .   , -            ,      -
   ,  � -           .   () 
,     -                ,  
   .                     -
  ,  -                 .     -
     -               ,   -
   ,  -                ,  
  ,   ,                  
      -              .    -
  .                       -
   .                    �-
                     �,   
 .   2002 .              -
                         .
      8                 ,   ,  
18    2000   20   -      -
 .     -              ,   
    24                .  -
�� ,  12   -              
 ��  1�2    �-           
� .                     .
  ,  -                     -
  ,  18  23             -
   DTI.   72%              
2483%�                ,   -
  48 .                  -
                     . (   -
     1 ,  -              
    3 .                6.4.)  -
       -               ,    
                     ,   
      -                
 .                    .    
   �    5  �        ,    
   TTFSE -          .

                                              

     II       


      -                                            ,  
     -                                              -
 ,                                             .,-
  ,   -                                              -
                                               ,
   .   -                                            
                                                    -
  ,                                                .
   -
  .    90                                       
-
 ,                                                   
                                                 , 
.                                                ,      -
    .                                          ().
                                                   -
     .                                              .
  70%                                           ,     -
 ,   ,                                               -
                                                   
 .                                             .     
     -                                         ,     -
  ,                                                 ,
     .                                         ,    , 
                                                  ,   
 ,    -                                          (.  6.5).
                                                 ,    -
,                                                 
                                               ,     -
,                                                    -
 .                                                ,    



 6.4.                 

 
        ,     -
,.,
       ,    
 .


       1998 .        ,
          .  
          ,   , 
    .         , -
   .       -
  .         
     .        
           -
   .
         ,   
        ,   -
-
            .
           .

 . Steenlandt and D Wulf 2004; Parayno 2004.





            6.    .   


    .                 
 -
 90%   .   -               
,                      -
.-                   .    . 1    -
   , -                .
      -                   -
,  .                     
                     .    -
                           -
    .  -                ,  
                     .  ,   -
   60%                ,    -
  ,                      
  .                  -
   -                  .
,                         
 .                   .    -
                        ,  
60%    � -               
 �,                   .    -
,    -                     -
.-                         -
                      .
 ,    90                 
XX .     ,             ( ).
                          -
    -                     -
  .                   ,  


  6.5.             

           ,       
 .         ,   -
 .-
 ,
          .
          .     
   ,       
        .      
 ,    ��,-
           .   
  ,     ASYCUDA++.   
          (,   
 �    �,     ).
                  -
 ,   ,      ,
       (     ,   
         ). 
     ,    -
 (,-
     ,       
    ).       ,   
   .        ,    
        .

  . De Wulf 2004.



                                 

     II       


  .       ,     .), -
,   , -      .
     -          
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          .    ,   
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             -
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  .        .
      -         
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.         .    -
              -
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               -
 .            -
     ,    
           ,    
  ( -        

0

                6.    .   


     -                                      ,   �� -
.                                          ,    , 
   .                                            -
    -                                       .






1                                                   -
  :  � Flavio Esco-                               . -
 bar;  � Marcel Steenlandt  Luc De Wolf; -     ,       
  � Anthony Mwangi,  � Adrien Goorman;        ,      .
  � Guillermo L. Parayno, Jr.;  � M.        7     -
 Bahri Oktem;  � Luc De Wolf.                     , -
 (Luc De Wolf)      World                      ,     
 Development Report   .                         , , 
2      -                                        , -
 (TTFSE)-                                          , , 
       -                                      , �  � .  ,
  ,                                               -
 : ,   , ,                                     ,  � �,  -
 , , , ,                                          , 
  .                                              ,
3    -                                            .
    ,                                        8     -
    ,   -                                     ,-
   (   -                                            -
   ,                                          .
 ,                                           9 TradeNet  
 ,    .).  -                                    ,    34 -
       -                                       ,     -
 ,   .                                             
    ,  ,                                      .
                                            10 .  . 4.    -
 .                                                 -
4     -                                            
     -                                        ,,-
  ,                                            ,   
    .  -                                        .   -
  (,   )                                            
   ,                                           ,   
    . -                                        1999 .
      -                                     11    
   ,                                           . 8.
      , -                                   12-     -
   �                                          .    , , 
    �  ,                                      -
    ,    ,                                     -    .
     .                                      13     ,
5                                               .  
    ,   -                                          
                                               ,    
      .                                         .    
6,    ,                                        ,       -
  ,   -                                         .    
  (   )                                           , ..  
    ,                                           .  , -


                                                          

                II       


  ,     ,                                                    ,     ,
        -                                                    ,      
  .  ,    -                                                  [Parayno 2004].
        -                                                  15     -
  .                                                                 -
14                                                               
  (  )    ,                                                  ,     -
         -                                                     .




 

  ,   -                                                   Molnar, Eva, and Lauri Ojala. 2003. "Transport and Trade
 ,   : De Wulf, Luc, and                                     Facilitation Issues in the CIS-7, Kazakhstan and Turk-
Jose Sokol, eds. 2004. Customs Modernization Initiatives:    menistan." Washington, D.C.: World Bank.
Case Studies . Washington, D.C.: World Bank,              World Bank. 2002. Trade and Transport Facilitation in South-
                                                             East Europe Programm . Washington, D.C. www.seerecon.
.                                                            org/ttfse.






De Wulf, Luc. 2004. "Uganda." In Luc De Wulf and Jose     Oktem, M. Bahri. 2004. "Turkey." In Luc De Wulf and Jose
  Sokol,eds.CustomsModernizationInitiatives:CaseStudies .    Sokol,eds.CustomsModernizationInitiatives:CaseStudies .
  Washington, D.C.: World Bank.                              Washington, D.C.: World Bank.
Goormann, Adrien. 2004. "Peru." In Luc De Wulf and Jose   Parayno, Guillermo L., Jr. 2004. "The Philippines." In Luc
  Sokol,eds.CustomsModernizationInitiatives:CaseStudies .    De Wulf and Jose Sokol, eds. Customs Modernization
  Washington, D.C.: World Bank.                              Initiatives: Case Studies . Washington, D.C.: World Bank.
Mwangi, Anthony. 2004. "Mozambique." In Luc De Wulf       Steenlandt, Marcel, and Luc De Wulf. 2004. "Morocco." In
  and Jose Sokol, eds. Customs Modernization Initiatives:    Luc De Wulf and Jose Sokol, eds. Customs Modernization
  Case Studies . Washington, D.C.: World Bank.               Initiatives: Case Studies . Washington, D.C.: World Bank.

 7.    
                   : 
                     
                   

                                                                                                                       ,   *




      . 124                                                                                                      .     7.6.    .                                                             . . . . . . . . . . . . . . . . . . . . . . . 134
    . 126                                                                                                  . . . .     7.7. 
    .                                                                      . . . . . . . . . . . . . . . . . . . . 136         .                                                                                 . . . . . . . . . . . . . 137
    .                                                                                                    . . . . . 138 7.8.   :                                                                                            . . . . . . . . 138
                                                                                                                       7..1. ,
        .                                                                                                . . . . . 140      ,  , 1982�2002 ..                                                                          . . . . . . . . . . 143
 7..  ,
      ,                                                                                                                
     , 1982�2002                                                                               . . . . . . . . . . 143 7.1.    .                                                                                         . . . . . . . . . 132
 7..  
       .                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 
 7..  .                                                                                  . . . . . . . . . . . . . 144 7.1.  .  .                                                                  . . . . . . . . . . . . . . . . . . . . 127
 7..   :                                                                                                               7.2.   .
        1990 .                                                                     . . . . . . . . . . . . . . . . 145                                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
                                               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 7.3.   
.           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .147      : 
                                                                                                                              
                                                                                                                              TTFSE.                                                               . . . . . . . . . . . . . . . . . . . . 131
7.1.                                                                                                                   7.4.    
                                                                                                                           .   
      1982�2002 .                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125      .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .135
7.2.   ,                                                                                                               7.5.    
      ,                                                                                                                         . 136                                                                                                . . .
        1982�2002 ..                                                                       . . . . . . . . . . . . 125 7.6.   
7.3.                                                                                                                          :                                                                                                . . . . . . 139
                                                                                                                       7.7.    
     1982�2002 .       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126       .                                                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
7.4.                                                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129 7.8.    : 
7.5.    1982�2000 .                                                                              . . . . . . . . . 130        .                                                                      . . . . . . . . . . . . . . . . . . . 141



                                                                                                                           . 
    -                                                                                                                       
                                                                                                                       (TAEPD),   
.                                                                                                                        (, IEG)  ,  
                                                                                                                           ,
 ,                                                                                                                          (SAR),
 ,                                                                                                                         (PAD), 
                                                                                                                          (ICR)   -
   .                                                                                                                        (OED)1.
 ,                                                                                                                         ,
   ,   -                                                                                                                   , 
     ,                                                                                                                 *      
    .                                                                                                                     (OD PK)    (ODCR).  -
        .                                                                                                                     (OEDCR),
   ,   -                                                                                                                   (WBIPR)    (ECSIE)
   ,  -                                                                                                                      ,   
                                                                                                                             .


                                                                                                                                                                                                                                        

    II.       


-              
 .     -     
   , ,
   , -          1982�2002 .    117
      -     ,   
 .          ; 38     -
     ,         29  .  -
   ,         7.1    
            
    .            ,  
             ,  
            ,     -
            ,     -
            .75%,
     -        ,   
            () , 16 � -
.            , 9% �  -
  ,          .
    .               -
            ,   ,   -

              �     

            .     
            ,   
      -        (  -
                , 
     -           -
 ,   -          ,   
 ,              ),
 ,             -
  ,  -          (  -
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                 -
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 2.    ,          ), -
,                 -
  (RCDP),    (    
    .            -
            ).    -
                 ,
 (),            (
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                 -
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                ( 
                ).
 , ,              
    -       79,,
.     -          
               ,
    .       -
SAL,-        .
     -         7.1   -
   ,             -
                (  
 .           309  .)    .
                 -
            (RCDP)140.�-



      7.       : 
                 


 7.1.       
         1982�2002 .,  .


            1982�1986 . 1987�1991 .      1992�1996 .       1997�2002 .         1982�2002 .

                  , %         , %             , %                   , %              , %

            0,24      8  8,63    86     5,29      7        11,67         5    25,8       8

                                        20,3     26         1,1          1    21,4       7
  
                         0,3      3     48,2     62       164,5        75    213,0     69

            2,6      92  1,15    11                        22,0        10     25,7       8
  
                                        3,28      5         9,0          4    12,8       4
  
                                                           10,45         5    10,5       3
            2,8     100 10,1   100      77,6    100       218,7       100    309,2    100

RCDP    00 .   0  .
.   .



 7.2.   ,   
           1982�2002 .,  .


                                                                                   
                                                                                ,
                                                                               
             (                                                                 
                                                                                   ,
                                                                                   %
            )                                                  ,
                                                                    %                  
                 [1]     [2]        [3]     [4] = [3] : [2]   [5] = [3] : [1]         

  ()            140,0     1        140,0        140,0             100,0       45,0
                227,8    14        50,9            3,6             18,0       16,0     30,0
                210,5     5          8,6           1,7               4,0       3,0      5,0
                229,2     7        100,0         14,3              44,0       32,0     59,0
                127,9    11          9,6           0,9               8,0       3,0      6,0
 ( )            985,4    38        309,2           8,1             31,0       100,0
 ( )            845,4    37        169,2           4,6             20,0               100,0
         ,  RCDP (0,  .).
           RCDP (,  .).
.    .


   ,  -                              ,   
     .  RCDP                        : ,   ,
                                     ,,
 ()    -                            ,  .  -
                                        � RCDP �   
.   RCDP    213                        , -
 . ( 69%                                (45%),  
 � 309  .                                -
 ),                                     
 � 73  . (43%  ).                   (3%      
  7.2   38 -                        RCDP  5%  ).    -
(),                                      

                                                                                         

        II.       


 7.3.       
         1982�2002 .


                         1982�1993 . 1994�2002 . 1982�2002 .

                                ,           ,           ,
                                  %            %          %

  ,                        3          17          20

 

  
                           3    100   16     94   19     95
                           3    100   16     94   19     95
  


                           0       0   9     53    9     45
                           1     33   13     76   14     70
                           1     33    3     18    4     20
                           1     33    0       0   1      5
                           1     33    0       0   1      5
       ()                  1     33    4     24    5     25
                           1     33    0       0   1      5


  ,   
                           1     33    0       0   1      5
                           0       0  12     71   12     60
                           2     67    2     12    4     20
                           1     33    5     29    6     30
                           0       0   3     18    3     15
                           2     67   12     71   14     70
                           2     67   11     65   13     65

  
  (  )                     1     33    2     12    3     15
 (    )                    1     33    8     47    9     45

 ()
                           2     67   11     65   13     65
  (  )                     0       0   4     24    4     20
  � �                      0       0   3     18    3     15
                           2     67    3     18    5     25
                           0       0   2     12    2     10
       
                           0       0   9     53    9     10

a       (  ).
        (  ).
        . ( 0 ).
.   .


   (32  59%  -           
 , ,                      
RCDP),    ,  
(,1630%).-                  
 RCDP,                      
                          .   
                         ,  -
 ( 4)                    1982�2002 .    
                         � 1982�1993  1994�2002 .  
  ( 5).                 -




       7.       : 
                  


.     (                -
 )  1982�1984 .     .        -
                         -
  ,                  ,  
    1985�2002 .          ,
  1993�1994 .  ,  -     -
     �                 .   -
-                         IEG 38 
  , RCDP, TTFSE      ,  -
 1993 .,              ,  20 ( 53%)
       -                
 .                  .  ,   -
                      , 

                          -
                     ,   
     -                .    , 
      -                   -
  ,  -                 ad hoc � 
                       �     
.    -               .  . 7.3 
    (.                   20 -
. 1).  ,            ,    
   ,  -             3.  7.1   
     -               .
    -                  20     
,                       -
,     -              ,     -
 ,     -                
.                        -
     -              ,    , -
,                     .    -


 7.1.  .  

   (1999,-
   40  . )       
-
.,-
  ,   ,    ,
       ,  -
   ,        
   ,       (), -
       ,      
.

        (  1993  ,  -
  63  .)        (  2003  ,
   140  .)     .  -
          -
    .     , 
 ,         .  
.-
        ,    
      .     -
.
  ,  ,    (), 
,   (       ),    ( 
     ),   (   )    
  (      ).


                                 

         II.       


                                                 7 .1

     RCDP         -
     .       
     . ,  ,  -
           -
    ,       
    ,      [Gill 2000].
       �   ,    -
  ,   () ,     
        ,  , 
  ,    .

  . World Bank 1993b, 1999b, 2003.


    ,                                     
     (-                                    -
   90 �  2000 ).                      .      
       -                                    -
 ,    -                                  (45%)  
 .                                      (65%).    
    -                                      -
   ,                                         (45%),
,-                                         
    ,                                   ,    -
 ,  -                                  (15%).
  ,    -                                  
 .  , ,                                    .
     .                                   .  -
 ,    ,                               -
 ,  -                                    ,   
(95%),-                                 () 
                                        .    
, ,                                         , -
 (60%)                                    -
(70%).  ,                                   -
  (65%)                               .  ,  , 
                                         
  ,    -                               ,    
       -                                   
  4. ,                                .
                                            -
,   ,                                      -
   ,   -                                  
    -                                    ,
 (  20%                               
   ).                                  .
                                          -
                                           �
,      15%                                
 .                                     .    -
        -                                 , -
                                           
 .                                         -
     -                                   
   (20%),                             .    -
��(15%),                                   -
(25%).   10%                               -
   ,  -                               ,      



        7.       : 
                      


 7.4.   


                   1982�1993 .        1994�2002 .      1982�2002 .

                            ,                  ,                ,
                             %                  %                %

                  1          8       9          35   10          26
                  3          25     17          65   20          53
                  0          0       0           0    0          0
                  8          67     19          73   27          71
                  1          8       3          12    4          11
  ()              1          8      11          42   12          32
                  0          0      13          50   13          34
                  0          0       0           0    0          0

a   ( ).
    ( ).
    ( ).
.   .


  -                                ?
   .                             
     
  .                               7.4     -
                                   38  
                               ().-
   -                                : -
.  ,     20 ,                   ,  ,
  ,                            ,-
     -                          .   
  ,     -                          
   .                                 
,                                  -
 .  26  -                      .    , , , 
 ,   1994�2002 .,                  
 17                            ,   .
 .     -                            -
  ,                                  
,  1982�1993 .,   3                  
12                             .�
.     -                        �
    -                             ,
                                 .
    -                              38   -
,     -                             �
. ,                             1982�2002 .      
 1994�2002 .,                        -
                               .     
   �   -                       .       
     (53%                           -
                               ,   ,  
),   (76                            . -
33%),                              , 
(71%  )     -                  �-
 (71  67%).  ,   -                  �
                                    ,
5.                             .1982�1993.-
                                25%     
                                ,     ,

                                                                   

         II.       


 7.5.    1982�2000 .,  


                           1982�1993 . 1994�2002 . 1982�2002 .

                                                     
                                                    

 ,                              0           8           8
                  
  -                             0           7           7
                                0           7           7
                                0           8           8
                                1           9          10

 ,                              1          12          13
                
                                0          14          14
                                0           4           4
                                0           8           8
              /                 0           2           2
                                0           4           4
                                0           1           1
                
                                0           2           2

.   .

  1994  2002 .,       .
  65%.  , -            
 8% ,   1982  1993
.,                     . 7.5  ,  -
 .                    ,   -
  1994�2002 .  35%.      
 ,  , ,                7.
     ,   -                -
                     ,1994.
                         1982�1993 . -
       -                  .
  .                        -
   ,   1982�2002 .    �   , 
 (27  38 ,  71%)  -  ,    , -
    �                      .
 �  � -                  
 �,                       (-
()                   ) RCDP,    -
     -                ,  
 6.                      TTFSE.
  ,   1994�               
2002 .,                 .   
      -                 ,   
.  ,   1982�1993 .       . -
       -                 , -
    ,  1994�             ,  
2002 .                   -
.                     .     38 -
     -                  17 (  45%)
,   ,   ,                  ,
   ,                     . 
 .                        
                         -
                          .  . 1 

0

     7.       : 
                           


                                                               ,    7.3 �
   .                                                              -
7.2-                                                           .


   7.2.   .  

             -
  . ,          -
      ,      -
   .          , 
       .        -
   ,           .
     �  �       �-
   �         
   (  1998      5  .).    -
          ,  
            
  .       ,      , 
      ()    .  , 
    ,         ,  
    .

    /                                                         
                                                                          

                                                                          -
    -                                                                     
    -                       -                                            
   ,                       
   

   . World Bank 1997, 2000g.


  7.3.     .
               (TTFSE)   

       (, ,   , , , -
     )        
 .�.-
        RSC TTFSE.    
      ( )   ,  
   .      
        .
          ,   -
         (    -
   ,    ).    
  1999 .       .     
 (,,-
  ,    ,       15 ;
 )
   (,       ,   
     ,        ).
    ,   TTFSE     ,  
 ,       ,   
     .  ,      , -
     .        
           ,   -
    ,    ,    -
           .   ,
           , 
    ,       .   
 ,    RDP.

  . World Bank 2000a, 2000b, 2000c, 2000d, 2000h, 2001, 2002a, 2002b.


                                                                              

      II.       


 7.1.    



                    -
                    -
                    
                   ()

                        
                  

                    
              
                 


               
                          
                       
             
            

                      

                            

                      
          


. Lane .


 . 7.5 ,    -            
    -                .   ,  
                        (10  38)  
 .   1982�2002 .  17   (. . 7.4),   -
,   -                       
,     -              .
   
(,)                     
     -
.                        � 
                       .   
  , 14                   
   ,  10              ,  
    -                 ,   ,  
                       . -
(,   -                     -
).     -                 
�,-                      -
    ,                     
   -                 8   .    �-
   ,                 -
                      �   [Lane 1998] -
        �                
       -              .    
  ,  -               ,    
.                      (, 
   � ,               ,)-
,-                     ( , , -
                      );   
                       ( , -
,�                   ,  ,  (-
 .     -             ) ,    



      7.       : 
                    


   (. . 7.1)9.         
      -                RDP.    
                       -
  1982�2002 .              -
  . 7.6    -              
    .                   ;    ,  -
     -                 
,      -               -
 , ,                    .
(),     () -             ,    
                           
.-                         -
                        .    
-                      ,-
 .   1994�2002 .              
   1982�1993 .           .
.      -                   ,  RDP,  -
 ,                          
   -                        -
  .  ,                     -
  -                      . 
,                         
 (change management),    ,   -
                           -
,   -                   (71%),  (84%)   (71%).
,  ,  -                   ,  
 .                     ,    
      -                 (55%)   -
    -                   ;    ,
 .  -                         -
                              
 ,                       . -
    .  -               ,      -
                          ,    �
    -                       , -
 () ,                    . 
      -                    -
  .                         -
  15  38                     -
  (39%)                    
    -                       ,
.                            
   :                   .
  11% ,   ,  -            14  38  
       -                 
 ()    -                    -
10. ,      ,             ().  7.4 
   ,                        -
                       ,    -
(   ,                      -
 ),                        
      (-                .      -
,     )11.                  ��12.
                            -
    -                   ,    
 . ,                     .  -
(8%)                        
  . -                  ,   -

                                          

     II.       


 7.6.   


           1982�1993 .   1994�2002 .   1982�2002 .

                  ,             ,             ,
                     %             %             %

 
           0          0  15        58  15        39
           1          8  11        42  12        32
           1          8   3        12  4         11
     
           3         25  16        62  19        50

 
           5         42  22        85  27        71
     
           0          0  14        54  14        37
           8         67  24        92  32        84
  ( )      3         25  18        69  21        55

/  
           0          0   6        23  6         16
           7         58  20        77  27        71
           1          8  10        38  11        29
           1          8   4        15  5         13
           0          0   4        15  4         11
           0          0   4        15  4         11
   
(, )       1          8  13        50  14        37
           0          0   2         8  2          5
           1          8  15        58  16        42
    
()         0          0  12        46  12        32

  
           0          0   3        12  3          8
           0          0   9        35  9         24
           4         33  16        62  20        53
 
(   )      1          8   3        12  4         11
   ( )     1          8  16        62  17        45
  (  )     2         17  14        54  16        42
   
           2         17  15        58  17        45
       
,          2         17  14        54  16        42


a    ( ).
     ( ).
     ( ).
               .
 ,              .
                .
               -
 .
    ,     .     -
   ,       .
   ()  ,     
    (,         
 ).

.   .






    7.       : 
                         


     , -                    11%     
  ,                         . 
, ,    (                       -
  16% ),                  .
 (29%)                         
 (13%)13.   ,                  .
, , -                         
    -                     
  ,                           -
   , -                      ASUYDA   -
  ,   -                      ,
   .                      
,                               
  .  11% -                   [World Bank 1994].
    -                       
     ,                         -
  ,                       .,1982�1993.
;-                        -
,  37%                        ,   1993�
   .                      2002 .     
(53%)                     .     
    ,                          -


 7.4.     .     

           (  1999 -
 ,    34,7  .)      ,   -
 ;         .  
    ()   ,    -
,      .      -
        , -
(,,
 , ,  ,  ,  , -
 ) �   . , �        (. . ).
           .   -
     .     -
 (  )   ;     
   .     �     
      .

 . World Bank 1999.

. .    �                  . .    �
                                   
                                 


                                  
                                         
                                         
                             
                              
                       -                       
                                               

                                   

                       
                                               
                                                
                           
                             

            -         
                                 -         
                                  
                                  



                                                  

      II.       


    ,                                                         
  (85%),  (92%)                                           .     -
   (69%). ,                                                  
19942002.,                                               ,     .  38
                                                         ,   
     -                                                    1982�2002 ., 22  ,  
 ,  ,                                                           -
,  . ,                                                   14.     
    �                                                         (ICR) ,  -
�-                                                        ,     
   ;                                                     (PSR)15.  ICR  IEG  
  17%  1982�1993 .  58%  1994�2002 .                          -
(.  7.5   ).                                              , ,  ,
                                                         ,-
                                                               -
                                                         .      -
                                                          IEG    7.2.
    22 -                                                         
    (), -                                                    .
  .                                                          -
    -                                                       
,-                                                         ,   -
  .                                                       ,  , 
                                                           PSR.    

 ,                                                            

                                                         ,      
                                                          ,  ,    
        -                                                     
.    ,                                                       .


  7.5.               

           .   -
             , -
        .     , -
     ,     ,   .  
            .
            .  ,   
        (RSC)     
 .      ,    
       .         -
     �  RSC     .

         (  1996  ,  
 62  .).            -
     .         -
        .    
     ,    , -
      ,        .
    ,       
 (   )       .

         (  1999      32  .).
            -
             -
 .          -
 ,     ASYCUDA++   .

  . World Bank 1995, 1999, 2000, 2000b, 2000, 2000d, 2000h, 2001, 2002b.





      7.       : 
                 


 7.7.     
           , %


                                                  
                                                    

,                                         77         50
     � � (��)                             50         38
     � � (��)                             27         12
,                                         23         50
                                         100        100

   � �, �� � �.
   � �, ��  � �.
         ,         -
    ,          
       (, ,       -
    ).

.   .

    . 7.7                   �      -
   -                        �     (.
                           . 7.8,  ).  7.3 
   .  -                      ,    -
,       -                  .7.8-
                           ,    
,                               -
    .                        IEG   
        -                  ,    � � 
                             (  -
     �                       0,2  0,38).  -
� (  ),   (-                    
)                               -
    -                         (, 0,51
16.                         0,5)17.     
    -                        , -
                             ,   
IEG     (. .                     .
7.8,  ).                        
                               
                              . -


 7.8.  :  

.       
    ( )    IEG    
  ( IEG    ,    )

                                                    
                    � �                             

            0,38      0,23        0,51      0,50     0,33


.       
          

                 

                 0,54                        0,67

.   .

                                                         

      II.       


  . 7.8   -          ,    -
    -                     . -
                         -
 � �  ,                    
                     .     
 (, 0,54  0,67).     ,    -
    -                     -
 �   �                    
 � �  -                  -
,                       .   -
.                        5  22 
                     .
,                 �    
                        .   
                           
  -                       
     -                 . ,
,     -                 ,  -
    : )              -
 ()  ; )                .  ,
    ; ) -                -
      -                  -
 ().                         
   , -               .
   .              �      .
                          -
                           
                         
                      .
  ISR  IEG  
     -                7.6     -
,    -              .
  .
�     -                . 
   .  38          22   ,  
  ,-                  (65%)
       -           ,     -
      -              ( 55%)  -
  ,               18.  ,  -
  ,.                   
        -          ,    
         -        .  ,    -
                  ,    
       -           .  �   -
                    ,  , -
                       
  .   6  22        .      -
                    ,   -
                      
   .              .      -
       -               ,
     -                 () 
   ,                ,
                       -
       -           .  7.7  
    .              ,  
�    -                
                  .



       7.       : 
                           


    -                                      
 .   -                                     
     
   , -                                    
    .                                   
: )   (  -
   )                                    
 19; )                                      .  -
,    -                                        -
; )   -                                     
   ; )                                     . -
    -                                        
   .                                    
7.8                                     ,    ,  -
  .                                           -

   7.6.            :  

            (  1986 -
   ;    18,5  .;      
   � 2,4  .;      : � ��).   -
    ,  ,       -
  .        (   
  ),.ISR
    .
  �     �       
        ,      -
         �   ,    
    ()           
    .    �     900 . .,   
             .
  �       ,    -
              
        ,    -
       ,      -
        .         -
             .  
       .         77 616 . 
       .

        (     
   20,3  .;       � ��).  � -
  �       .    
         , PSR  IEG -
        :
  �           
    .      (SAR)        
    .     ,  , ,      -
     ; , ,  p    
    .  ,       (,  -
      )        .
  � SAR     .
  � �-
      ()     .  :  SAR  
           ,   
        .
            ,    .
      ,        ,  (-
    )          .

   . World Bank 1993a, 2000f, 2000g.



                                                

       II.       



 7.7.       

     (  1990     137  .; 
    2,0  .,      � ��). 
      ,    -
      ,   90  XX . 
       ,  -
    .  , ,       �
        ,    -
       .    1994 . 
       1995 .      
  .  ,         -
             .

        (  1992    -
 74,3 . .,      0,8  .,   
 � ��).        ,   -
     ,   .  ,  1994 . 
  (UTRA),
           (Activity)  -
   ,   UTRA.   -
    .       
          .    
 .      ,   
     ,        6%  1996 .  11%  1999 .

    .        � -
        .    
  FINLINK      ,   
    (   , ,  ,  ,
     .).

 . World Bank 2000, 2000f, 2000g, 2000i.



 7.8.         :     

   (  1988  ;   17  .;   -
   2,2  .;     � ��) 
      ICR,  IEG.     
     ad hoc,      
    .     ,   -
      ,      -
    .   :

          .      -
        ,    11 
,        .

   .         
  .          -
 ,    ,  () .

    .       -
    ,        
.              -
 ,   ,       .

 . World Bank 1997b; OED 2004.




0

       7.       : 
                   


 ,                    
                      -
.                  �  : 
                      1990 �. -
(),      -             
                      , -
   . -               ;  
     -             ,    . 
 ,                ,    -
     . ,          ,    7.4.  -
      -                 
 ,   -               , -
,     .              .
    ,
   ,  -           �     -
                        -
 ,  .                  
     -                  -
,      -               
   ,                .     . 3, 
  . , -                
     -                    
   ,                    -
,                   .
,  ,   -          �    
                       
   .                     -
 ,   , ,            .
                  �      
    -                  -
      .                
 ,     -            .    
                     ,   -
    -                 .
    .             �     , -
                        
    -               .    -
 ad hoc � � �,        ,    
     -                 -
  ,                      
                        -
   ,                .    -
     -                  �  
  .                      -
                        .
      -           �      -
,  ,   -                
 ,                    , 
                        . 
                         -
.                      ,   -
  ,                    
  90                ,   
                    ,,
                         
 .                      
  1999 .    -           
      -             .

                              

      II.       


�      -             -
                   ,  -
       -            .  
  .-                  -
   ()                 
     ,                
     -             .
     �          �    
    , �            ,   -
                     
    .  2004 .       .
      -         �      
   .                 -
�      -           ��   
   ,  -           .
  ,    ,        �     
                       
     �  -              -
    � , ,         .
   ,     -      �     -
  .                   
�                 � � �   . 
                        -
     -            ,     
                     ,   
                   ()   -
  . , , ,  -        .   -
                       -
  .                   .






   7.       : 
              


 7.  ,  
         ,  , �00  

 7..1.  ,   ,
       , 1982�2002 .

   

        1982�1986 . 1987�1991 .  1992�1996 .  1997�2002 .  1982�2002 .

                ,           ,            ,            ,           ,
                  %           %            %            %           %

         1       33  5        71  3        38  2       10  11       29
 
                                  1        13  1        5   2        5
                     1        14  3        38  12      60  16       42
 
         2       67  1        14               2       10   5       13
 
                                  1        13  1        5   2        5
                                               2       10   2        5

         3      100  7       100  8       100  20     100  38      100

   

        1982�1986 . 1987�1991 .  1992�1996 .  1997�2002 . 1982�2002 .

                ,           ,            ,            ,           ,
                 %            %           %            %            %

         1       20  7       37   13      45   8       31  29       37
 
         1       20  1        5   3       10   1        4   6        8
                                  2        7   10      38  12       15
 
                     8       42   7       24   2        8  17       22
 
         2       40  2       11   3       10   5       19  12       15
         1       20  1        5   1        3                3        4

         5      100  19     100   29     100   26     100  79      100

.  .



 7.       IEG

    ,                             . ,    -
  IEG [OED 2004]  -              ,  ,  
       -                              -
 .                              .
                                  (). -
   . ,                          ,     ,  ,
    -                              ,  
 ,                               ()   -
      ,                          ,    -
    (  -                        .
    , -                           . ,    -
  ,                               ,  ,  -
 ,  ).                             .


                                                                     

             II.       


   .   -                       . ,
     -                          -
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                                                                                                               III
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       .                        .
   -
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,
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 [Finger and Schuler 1999].       70  XX . 
    -                             ,
 .                                
                                  .

                                   -
                                   
     -                            -
     -                        .     
 ,                                
                                  -
.   1998�2001 .                 ;  -
                                  

0

    8.            


     -                     -
,-                         1994 .
                      ,
,    .                     -
                         ,  
40,-                     19.
   (.  8.). -             8.1   -
                           
(IFIA) �                .
 �    -                      -
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   8.1. .   

    1990.(IVP),
         ,  
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         .      
   ,         [Goorman 2004]. -
       ,     .
     ., ,
             
   .         ,   -
   ,     2000 .       
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  .            
            . 
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  ,      .       -
    ,        48   
        .    
  ,,-
   (   ),      .
          (    1996 .).   -
               -
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      0,5%    ,    250 .   -
  .       .    
          .     
    IVP.         5 . .
  (             2 .
  .), ,     ,     ,
  ,   ,   ,    . -
      80  85% .    ,    -
       ,      0,17% .

   . Goorman 2004.


                                

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   8.            


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   8.1.                        
                              -

                             . 

                                -
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    -                         ;  
     -                         
   [Anson, Cadot,               -
and Ollareaga 2003]23.     .
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 8.    ,  
             
              
          

     -                 
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,  ,                 . WTO 1994.




                                    

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 8.     .
             

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                                  -
                                        
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 2002 . (G/VAL/50),                   
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    2002 .                     .   WT/MIN(01)/17  20  2001 .;

       -                           WT/GC/M/77  13  2003 .; -
                                       G/VAL/50 
   2002 . (WT/GC/M/77). -        11  2002 .  G/VAL/54  16  2003 .


 8.  ,  
                  IFIA  
 8..1.  ,    IFIA  
      ( 21  2004 .)

                           IFIA  a                                     
                                                                      

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                         BIVAC, COTECNA& Others                        
                                                                       ,
                                                                       
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                    / SGS                                             --
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                    //    ,     /
                                                                      
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                    //   BIVAC, COTECNA, BSI- Inspectorate, Intertek,  
                         OMIC, SGS and others
                         SGS                                          --
                         SGS                                          --
                         COTECNA, IVAC                                
                         COTECNA                                      --
                         BIVAC                                        --
'                        BBIVAC, COTECNA                               




0

    8.            

                                                                                            8..1

                                                             IFIA  a                         
                                                                                            

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                                        / SGS                                               --

.     () 00 www.ifia-ac.org/.

.
BIAC      � Bureau of Inspection, aluation, Assessment and Control ( , ,   ).
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 � Forex (Foreign Exchange).
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1     -                             1%     
 , ..                               ad valorem.  
    ,    -                           4%   
     .                             ,    -
 ,                                 .    
                                    ,   
   ,    .                              
2     ,                           ,     -
      -                            .     
      -                            0,25%  .
   .                            9  1990 .    
3                                 : �  
     (GVC),    .                      ,  
4                                    , -
 (  1994 .)   -                          
       -                          ,      -
 ,  .                              .    ,
5                                   � [Finger and Schuler 1999,
      -                           p. 24].
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   31  2002 .                     .
6     -                         11 8.3 �  
      -                              -
   5  6 �     -                    -    -
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                                    1994 .   -
 (46    2001 .).                  ,     -
7  1999 .                         -     
 -                                 ,  -
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                                    -   
    10%. [WTO 1990].  1996 . -    ,     
  ,                                  -  -
 ,                                    .  
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 (2,8  . ).                             
       1997 .                     -,-
     (:                               
                                  - .  , -
  -).  2002 .  -                     ,   
        12 -                       -   10   
  ,                                � [WTO 2001, pp. 5�6].
  1,5.(:                        12    , -
   - ). -                               
    ,                             2003 .;   .  -
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      ,                         13    
   .                              �   � � -,  -
8                                       
   ,                               : (.: www.cbr.gov.pk/newcu/portals.
       -                          htm).      -
                                    (Assessed Values Evidences)  
     BDV [Customs Cooperation       . 
 Council 1985].   ,                -    www.
     -                            pricesaroundasia.com,    
    2  .                           . ,    -
     ,                              .
 , ,     .                      14    
  ,                               ,  , 


                                                                 

                III.   ,   



    ,  -                   -     [Rege
    .                      2002].
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     .                            
16.: WCO 1997.                 . 
17 ,  , 14 -               ,     -
   2001 .:   ,   -             
  ,    [WTO 2002].         ()      -
18 2003 .                       
       -                     [Yang 2003] ,   
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   .                     24     
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21.: Low 1995.  ,   ,         - 
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  -    , -                  ,   
  ,  - ()                      
    ,                        � �.
      ,                  26    .: WCO 1996.






    8.            


 

Finger, Michael J., and Philip Schuler. 1999. "Implementa-    WCO (World Customs Organization). 1997. Compendium:
  tion of Uruguay Round Commitments: The Development           Customs Valuation, with Amending Supplements. Brussels:
  Challenge". Policy Research Working Paper No. 2215.          WCO.
  Washington, D.C.: World Bank.                               WCO (World Customs Organization). Various Years. Legal
International Trade Center, and Commonwealth Secretariat.      Texts on Customs Valuation. See WCO Web site at www.
  2001. "Frequently Asked Questions on Customs Valua-          WCOOMD.org/.
  tion". Geneva.                                              World Trade Organization. Various years. Customs Valua-
Low, Patrick. 1995. "Pre-Shipment Inspections Services."       tion Agreement, technical information, discussion papers,
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  The World Bank.                                              recommendations, and other work of the Committee on
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 ,                                                             the Prevention, Investigation and Repression of Customs Of-
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  tion of Uruguay Round Commitments: The Development          WTO (World Trade Organization). 1994. Agreement on Cus-
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 9.    ,
               
                                                                                                                     ,  *




                                                                 . . . . . . . . . . . . . . . . . . . . . 177 
    177                                                                                            . . . .     9.1.    , 
                                                                                                                     
                                                                                                                     
                                                                         . . . . . . . . . . . . . . . . . 180       .                            . . . . . . . . . . . . . . . . . . . 197
                                                                                                               9.2.    
                                                                         . . . . . . . . . . . . . . . . . 184        
                                                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .198
     .                                                                                       . . . . . . . 189 9.3.   
                                                                                                                                                                                . . . . 200
  .                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192 9..    
                                                                                                                                                                . . . . . . . . . . . . 203
              . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .193 9..    
 195                                                                                                 . . .            
                                                                                                                      .             . . . . . . . . . . . . . . . . . . . . . . . . . . 204
   
  .                                    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196 
    .                                                                                  . . . . . . . . . . 201 9.1.   
 .                           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201                              . . . . . . . . . . . . . . . . . . . . . . 199
 9..   
 . 203                                                                                               . . .     
 9..                                                                                                           9.1.    
                                                                                                                    :   
                                                                           . . . . . . . . . . . . . . . . 204                      . . . . . . . . . . . . . . . . . . . . . . . . . . 184
.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .207 9.2.    :
                                           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207                                                  . . . . . . . . . . . . 190
        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .207


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                                                                                                                     .  
                                                                                                                    ,      -
   (deflection �                                                                                                  ,      
�   �), ,  -                                                                                                     .



      9.    ,   


                 
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       III.   ,   


                        
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      9.    ,   


                  -
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       -       �  �  -
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  .              [Dehousse,
             Ghemar, and Vincent 2002].

                 90  XX .    -
                
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/),    -        , ,
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  ( ).       2002].    
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          III.   ,   


       -            .     
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0

               9.    ,   


 .    -                   ,
                           .
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()     .            �    -
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[Croome 1995].         ,     -
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,    (,             �     -
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),    -                150  (    
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  .  -              � -
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.;  ,                     -
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,      -              

,                    

,,                     [ImagawaandVermulst2003]
                       HWP   
  .                    � 
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   ;                   1995 . TCRO  -
1995.-               ,   
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   ,                   500  1241 -
   ,  ,   -           ; 486  
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                    * product-by-product���,��
   -                  ( .)

                                             

       III.   ,   


94                        �-
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 10.                          -
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.   94   -               (),   HRO
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  (45 )                         � 
    (24) [WTO 2002c].  -   ,    
 ,    -                   .   -
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10%    -                     
 ,    -                    ,    -
  .                        .



         9.    ,   


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                  .

                          

        III.   ,   


                                                           
  -                                                      ,   -
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    -                                                  , ,  �     -
.                                                      ,�,-
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( ) .   -                                               9.1).
    
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,  ,  ,                                                    ,


  9.1.      :
              

              :
   ,    , �         -
 .      ,     , 
      ,   .  , 
 ,    ,     .

 �       ( )   .
 �         �  .
 �       60%   ,  ,  -
   ,              
         .
 �          �  ,    75%
           .

     ,        , 
     (),         
  ,    .

 �          .
 �          .
 �       50%       ,   
      ()       .
 �      ,     
       (Cotonou).
 �   , 50% ,        -
      .

   ,  ��     .

  . Official Journal of the European Communities 2000.






                  9.    ,   


     ,  -                     . ,  -
.   ,   87%                      
                              (HS 940330) :

                            � ,-
   [WTO 2002a].                   
     ,                        ,    ,
                            
   ( ),                     � ,     -
   ,   -                          40%
   ,   � �                    .
   . ,   -
 ,    40%                     
   ,                        -
   (56%)                    -
()[Estevadeor-                  .
dal and Suominen 2003].          
   ,  -                        ,  -
   .   -                         
                                40�60%, 
 .                               60
       -                     40% [WTO 2002a].    
    -                           , -
  ,                           30  50%.  , -
  .                             
,    ,                      50,60%,
  ,                         .    -
   ,                        -
     (                           ,
    -                       ,    
).                          ��,-
                             .     -
 ,  ,                        ,     , , 
   ,  -                     ,   
.                           ,   
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                               ,  
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,-                            -
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    -                           .
,    .                          
,    ,                          -
    -                           (ANZCERTA), -
  (HS 870321)                    -
8703.21                           
,    -                      ()     
,     , -                     (),   
   50%.                        
                              ,    
    ,  -                     ,   
                                .

                                                 

      III.   ,   


   ,                .     
   -                  , ,  
    ,  -            ,,-
  ,    .            ,      ;
,      -                 
                     ;    
  ,                      .
                         , 
     ,  -                -
     -              ,     
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   .
  ,    -              
 ,  -                  
 (   74  83 -
  ,                        
   [WTO 2002])           -
       -             ,   
    -               ,     ,
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  ,                 (cumulation),(-
    .               ) (tolerance rules)   (absorption).
  -                       -
       .              (duty drawback)  -
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�   -                   
    (HS 5208),   ,  .
       (HS 6105). -
      65%           ().-
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   ,   -               
     60% (               
   40%).                
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    12.                : ,
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   50%  .   -       ,     -
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   60%,             
      , -                (-
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             9.    ,   


  .     -               ,  
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(                   ,  
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    .                 .
    -                 
                      -
  ,                   
,-                    , 
   ,              ,   ,  
   ,              .
  .                     (-
  ,     -         )[UNCTADandtheCommon-wealth
   ,  -           Secretariat 2001] ,  
     -                 -
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 .  ,                   -
      , -             25�35%  
    -             ,     � 
,                   �    65  75%.
 ,                      -
     -                
 .  -              ,    -
,                    ,  . -
    .                  ,
    -                  ,
                      -
,                  ,       
      -           (   ),   ,
    ()                  
     .               20%.  ,  -
     -             ,    
,                     �,  -
 ,                �,        
  .  ,               9%.
                    ,    -
      -           ,   ,  
 �                  �   ,
 (),  -              
  (),   (Andean      ,    -
Community)         ,    
  (). -              .  -
  ,  ,                 
   ,                .
                      
      ,              

                                        

     III.   ,   


  ,  -                 (  ),-
     -                    .  ,    �  
  .     -              (),
                       .
     -                  (),   -
     -                    ,  25%  
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                         50%    
 ,                       .    -
  .  -                    50%  
, ,      -             ,      
    -                  .   40  
                          ,  -
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   �� (outsourcing � �      
 �).    -              (    
     -                 25%    ).   -
,   .  -                     -
                       (
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    -                   40%).     
                         ,   
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.    ,                       50%
  ,                        (, -
   .                      �   ).
       ,
    , -                 (),  de minimis.
   , -                  ,  de minimis, -
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     -                    ,   
  .                      . 
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  ANZCERTA  .          .   -
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      -                      
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     ,                 ,  ,     
     -                 7%   .  -
  (                      ,    10%, 
     ).                       
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    (,                  ,     
),                         . , 
(  )                      , 
   ,   -                   
                          -



          9.    ,   


     -             .    
 (                   ,    -
   ),                , -
  ,                     
     10% -         ,     -
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                    ,  -
                       , 
    -              ,    -
 .   -              ,   ,
       -             .   -
      ,            ,   ,  
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                    ,   -
,     ,             .
  ,    , 
    ,   
.                   
                     
  ( �� �              
rollup).   , 
  ,  -             
    ,              . 9..1 (.  9.)   -
   -                   
,     -              , -
      -                  -
   .                .    ,  -
     -                , 
. ,                  .
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    20%  -                
 , .. ,   30%,      .   -
                       
 .                     ,   -
                      .   
100%   .               .
                        
  20  -                ,
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,     100%  -         . , -
  (  ��             ,     -
 � roll down).   , .    
-                     
  ,  -             240.9.2
       -                 -
                       
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,                    ,   
                       (COMESA),  -
  .  -                (),
                   

                                   

              III.   ,   


     -                                                  .   , 
   .   ,                                                  ,   -
                                                          , 
  .  ,                                                       -
,  ,                                                      . ,  -
 .                                                           ,
COMESA    -                                                  
(                                                          ,  -
  60%   -                                                    -
 ,                                                      ,
  ,  , 35%                                                    -
 )14                                                     ��   -
 15.                                                      .   
                                                             -
   -                                                    ,     -
?-                                                           
                                                           [Hoekman 1993].
  ,                                                       , �  


  9.2.    :      

           (HS 620111).
    �   620111    ,    5106  5113,  5204  5212,  5307 
 5308   5310  5311,  54    5508  5516,  5801  5802   6001  6006,   :
                  �.
         ,     -
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       ,      (HS
 5106�5110),     (HS 5111�5113)   .  , -
   ,     (HS 5204)     -
   (HS 54)        .    
    ,         -
 ,    () .
    �  ,   54082210, 54082311, 54082321  54082410, , -
             
      ,   , , ,  ,
 ,    ,         
 : 5111�5112, 520831�520859, 520931�520959, 521031�521059, 521131�521159, 521213�521215, 521223�
 521225, 540742�540744, 540752�540754, 540761�540774, 540782�540784, 540792�540794, 540822�540824 (-
 540822,540823540824),540832�540834,551219,551229,551299,551321�551349,
 551421�551599, 551612�551614, 551622�551624, 551632�551634, 551642�551644, 551692�551694, 600110, 600192,
 600531�600544  600610�600644�.
     ,             -
    .  ,  ,  ,    
 ,     ,  7%      
   .      , ,   7%  
 .
    ,  ,           -
 ,          .     
  ,        ,  -
     .    �   
 ,    ,    .  
   
    �  511111  511119,       76   
          Harris Tweed Association, Ltd., 
   ...�.
     , ,          
     .

  . U.S. International Trade Commission 2004.



0

               9.    ,   


                         ,   -
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    -                    16.    
,  , ,                    
�[Palmeter1997,p.353].      -
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                           -
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   ,   -                  , 
    -                      
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                       , ,    -
 �       �                 (-
   ,    -                   )  
    -                    , 
  .                       25  60% ( -
                            ).  
   .                    � ,     
  , -                  ,      ,
    -                       35
,      .                55%.   ,
  �                    ,    (HS 39) 
,    -                    
                       50�60%-
     -                   (    -
                       ).   -
                       ,
    -                      -
                       ,    .
[Hirsh 2002].            ,  -
  ,-                   (HS84),-
-                         , -
-                          
    ,                      
                        35  45% (    ),
, � ..  ,                   -
      -                     -
,       -                   
  ,   .                25�35%   ( 
        -                ).  ,  -
, ,   -                ,-
   ;   ,  -            ,
, Izam (2003)                 -
 .                          
    -                  ;     -

                                     

         III.   ,   


     -                  -
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 . 9..1 ,    -          -
   ,    ,           ().
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  ,  -            .
   ,                     -
                  -
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,                 ,     -
    10%               .  
,     �           ,
   15%.                -
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17. . 9.    -     ,
  .                  .
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             9.    ,   


     -                           ,  
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 .                             99%    -
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     -                           . 
,   -                        ,
    .                             -
                             �(76%1998.96%2001 .),
    -                               (
    -                            
   ,                            
    ,                        ).   ,   
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  .                             .   
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                             .    -
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                                  ,  
 ,     -                             -
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,                               , 
                                
   19.                          50%.   ,  
 (Sapir, 1998) ,   1994 .  -    100
                             , .. ,  , -
  79% -                        .     -
     �  ,                      � �,  
  38%                          ,     ,
   ,   .                       .   
                                3,5 
                             ,      
,                              20%    .
   ,                          ,   -
     .                             , 
                                ,
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 70%    ,                          -
,                            .  2001 .   
 ( ,                         70%-
,  ,   )                        20.
  31%.  2001 .   -                (�,  �)
  ()     47%.                   , -
 ,                                 ,
      ,                            
  ,                             , 
                              2001 . 36%
   -                          .    (Brenton, 2003),
      ,                         -
                             ,        �-
,-                           �     7,7% 
,    . -                     .      -
                                -
    ,                           , 
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         III.   ,   


  ,   -                                  -
    ,                              ,       
  .                                    -
   [Brenton and Manchin, 2003] ,   ;    -
   ,  -                                 
                                       ,    -
       -                                 
,       -                          , ,    .  -
   �                               , ,     -
, �     -                           2007 .   
   ,                                .
                                        [Mattoo, Roy, and Subramanian, 2002]
 .   ,  -                          ,    
                                      AGOA   -
  ,   -                                  -
   , -                                 
                                         
  .                                .    
                                        
                                   AGOA,-
   (AGOA), -                       -
  ,  -                               .    1999
      .                             2002 .     ,
     .                                   ,
   AGOA  ,                           92%.    , 
   -                                 ,    
    .                                
     ,                             (
                                   ),    23%.
().-                                    
  35                                  
 ,   ()                                -
  ,                                   .   [Estevadeordal
, ,  -                             and Miller, 2002] ,    
  (),                                  
()                                     -
 (West African Monetary Union).    ,   ,   -
 AGOA   ,                          ,     
                                    .  [Estevadeordal and
    ,                              Suominen,2004]
  ,                                   
  15  -                                 -
 .   -                             -
    (                              (Standardgravitymodelofbilateraltradeflows).
                                        ,
).                                   ,  
     -                             ,     -
                                   ,      
  ,                                de minimis,     -
 ,                                     -
     .                             ,   
,                                  .     
,      ,                               ,  -
  ,                                    
                                       
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,   2008 .   7%21. ,                .   [Cadot
  ,                                et al, 2002],     -



     9.    ,   


                -
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,            
   .        -
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            .
                [Flatters, 2002; Flatters and
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                -

                                         

               III.   ,   


  (    )� [Flatters and   
Kirk 2003, p. 7].         
   (Flatters,2002),      

,                        
    �                   
�    , 
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   .  -                     -
 ,                       .  ,   -
                        ;
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                           . 
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.-                        .   
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                            -
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     -                     . 
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,     -                     ,
                             
 [Flatters 2001].    -      
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,                           ,    
  ,                         
                         .  , 
,                           
                        -
  .                     ,     -
                         ,    
                        -
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                            -
                            -
                             
                        ,     -
                           . -
                            



           9.    ,   


 9.1.    ,    
             , %


                                                                     , %

                                                                     66

                                                                     88

                                                                     90

                                                                     91

. WCO and World Bank Survey of Customs Directorates 00.



   ,                                                         -
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    -                                                  ,  
,  .  -                                                  � [European Commis-
                                                     sion 2003].
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.                                                    .    
                                                         
   .                                                  .
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 .  ,                                                ,  ,   
     -                                                   
   ,                                                 .-
  .                                                      � 161 , 63
                                                     (.. 39%)  . 
    � -                                                 ,  (43%)
  ,                                                     . 
                                                           
    .                                                     -
  ,    -                                                  -
                                                           .
 ,    -                                                ,    (.
,       -                                            . 9.1).
 23.

                                                                        

        III.   ,   


                  9.2.   
                          
                           
                          , %
  . 9.1   ,
                           ,  � -
   , -                       -
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    .                                     52
                                          73
 ,   -           . WCO and World Bank Survey of Customs Director-
      -            ates 00.
,  ,   
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.                .     
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  . ,                -
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AGOA(-            ,   , ()
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 ,                     , 
 ).     -        ,   -
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 60   -             . 



                  9.    ,   


. 9.1.        



                                                                          COMESA
                                                      
                                                                          IGAD


                                                        
                                                        
                                            *           
                                            *                    
                                                        
                                                          *
                                                       *
                                         
                                         . .
                                                                          AC

                                                                          SADC


                                                   *     *
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                                            *         * 
                                            *
                                            *
                                                                          IOC
                               
                                                *
                                                *
                              


                                                                          SACU



COMESA Common Market for Eastern and Southern Africa (   -   ).
C      East African Cooperation ( )
IGAD   Intergovernmental Authority on Development (   )
IOC    Indian Ocean Commission (   )
SACU   Southern African Customs Union (    )
SADC   Southern African Development Community (     )
* RIFF Regional Integration Facilitation Forum (   )

.   .


    -                                                    -
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   , -                                                      
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,  42%                                                .        
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                                                       ,  ,  de
                                                      minimis,      (
                                                        .: Breton 2003).    

                                                                                 

         III.   ,   


 9.3.                                              ,  ,
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           , %                                      ,   -
                                                  ,     

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. WCO and World Bank Survey of Customs Director-  .
    ates 00.                                         
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                      0

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                                                                                                                                                              0

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 8  2002 . CRO  349   486-  18     
  [WTO 2002c].                -
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        2003 .                (1997)KrishnaandKrueger(1995),,
     .  -                           
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10  ,   -                          -
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                        9.    ,   


        -                                                             ,
    .: Inama 2002.                                                       -
20,    ,                                                           .
      [UNCTAD                                                  23      
  and the Commonwealth 2001],                                    ,
  [UNCTAD 2003].                                                 .-
21 ,     �   -                                                     ,   
    � .                                                             
22.: Cadot et al. (2002)  Herin (1986).                           [Cerre 2002].
    ,                                                          24     
      -                                                             .


 
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  829�51.                                                    Document OC0085E2. February 24�25. Brussels.
Official Journal of the European Communities. 2000. L317.   WTO (World Trade Organization). 2002a. "Committee on
  Volume 43. December 15. http://europa.eu.int/eur-lex/      Regional Trade Agreements � Rules of Origin Regimes in
  en/archive/2000/I_31720001215en.html.                      Regional Trade Agreements � Background Survey by the
Palmeter, D. 1997. "Rules of Origin in Regional Trade        Secretariat." Document WT/REG/W/45. April 5. Geneva.
  Agreements." In P. Demaret, J. F. Bellis, and G. Garcia   WTO (World Trade Organization). 2002b. "Committee on
  Jimenez, eds. Regionalism and Multilateralism after the    Rules of Origin � Eight Annual Review of the Implemen-
  Uruguay Round: Convergence, Divergence, and Interaction .  tation and Operation of the Agreement on Rules of Origin
  Brussels: European Interuniversity Press.                  �NotebytheSecretariat."DocumentG/RO/55.Decem-
Pricewaterhouse Coopers. 2002. "Strengthening the AFTA       ber 3. Geneva.
  Rules of Origin." Presentation to the 10th Meeting of the WTO (World Trade Organization). 2002c. "Committee on
  ASEAN Directors-General of Customs, Singapore.             Rules of Origin � Report by the Chairman of the Commit-
Sapir,A.1998."The Political Economy of EC Regionalism."      teeonRulesofOrigintotheGeneralCouncil."Document
  European Economic Review 42(3-5): 717�32.                  G/RO/52. July 15. Geneva.

 10.    
                                 
                                                                                                                                                   *






                                                                                                                       10.2.     
      .                                                                        . . . . . . . . . . . . . . . . . . 210        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .214
 ,                                                                                                                     10.3.                                                                 . . . . . 215
    .       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223 10.4.                                             . . . . . . . . . . . . . . . 216
.           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .226 10.5.   
                                                                                 . . . . . . . . . . . . . . . . . 231         
 10..                                                                                                                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .218
       .                                                                                   . . . . . . . . . . . . 233 10.6.  
                                                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235                                                     . . . . . . . . . . . . . . 222
                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .235 10.7.    
                                                                                                                               .                                                       . . . . . . . . 225
                                                                                                                       10.8.    
10.1.                                                                                                                          . 229                                                               . .
      .                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 10.9. .    
                                                                                                                               .                           . . . . . . . . . . . . . . . . . . . . . . 230




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  . Steenlandt and De Wulf 2004.





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 : T. O'Connor, Director General of Customs, Fiji Islands Revenue and Customs Authority.   
         2003 .



                                                                                           

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15.,                                                           D.1 (Specific Annex);   
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                                                                .



                                                             

Alter, Rolf G. 1990. "Export Processing Zones for Growth     Madani, Dorsati. 1999. A Review of the Role and Impact of
  and Development: Mauritian Example." IMF Working             Export Processing Zones . World Bank Working Paper No.
  Paper No. 90/122. Washington, D.C.                           2238. Washington, D.C.
Corfmat, Froncoise, and Adrien Goorman. 2003. "Cus-         Steenlandt, Marcel, and Luc De Wulf. 2004. "Morocco." In
  toms Duty Relief and Exemptions." In Michael Keen, ed.       LucDeWulfandJoseB.Sokol,eds.CustomsModernization
  Changing Customs: Challenge and Strategies for the Reform    Initiatives: Case Studies . Washington, D.C.: The World
  of Customs Administration . Washington, D.C.: IMF.           Bank.
International Trade Center UNCTAD/GATT. 1979. Duty          Tax Notes International. 2001a. January 1.
  Drawback on Exports . Geneva.                             Tax Notes International. 2001b. January 8.
Madani, Dorsati. 1999. "A Review of the Role and Impact     U.S.CustomsService.1996."BondedWarehouseManualfor
  of Export Processing Zones." World Bank Working Paper        Proprietors, Importers, Customs Officers." Washington,
  2238. Washington, D.C.                                       D.C.: Department of the Treasury.
Warr, Peter. 1989. "The Potential for Export Processing     Warr. P. 1989. "The Potential for Export Processing Zones:
  Zones: Lessons from East Asia." Pacific Economic Bulletin    Lessons from East Asia." Pacific Economic Bulletin 8(1):
  8(1): 18�26.                                                 18�26.
WCO (World Customs Organization). 1999. International       Zee, Howell H., Janet G. Stotsky, and Eduardo Ley. 2002.
  Convention on the Simplification and Harmonization of        "Tax Incentives for Business Investment: A Primer
  Customs Procedures (as amended) . Brussels.                  for Policy Makers in Developing Countries." World
                                                               Development 30(9): 1497�1516.

 11.     ,
                        
                                                                                                                                                           *





   .                                                                                 . . . . . . . . . . . 239 
   .                                                                               . . . . . . . . . . . . 240 11.1.   .                                                                 . . . . . . . . . . . . . . . . . . . . . 244
   :                                                                                                           11.2.   TIR.                                                                              . . . . . . . . . . . . . 248
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                                           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256      .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .239
        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .257 11.2.     .                                                                                           . . . . . . . 241
                                                                                                               11.3.     ASYCUDA
                                                                                                                     .             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
11.1.                                                                                                          11.4.  SafeTIR.                           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250
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11.2.     ,                                                                                                    11.6.  TTFSE                                      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254
         
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11.3.     . 241                                                                                        . .




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* TEU �   () (twenty-foot equivalent unit).
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  11.3.     ASYCUDA  

       ASYCUDA         -
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 ASYCUDA.         ,    
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  . UNCTAD 2003.





             11.     ,   


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        III.   ,   


 11.2.   TIR

       



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  . IRU   www.iru.org.



0

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        .

  . Guidelines on Application of Information and Communication Technology (Kyoto Convention, General Annex, Chapter 7,
          Appendix 9).



                                                                                                                   

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          11.     ,   


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  11.6.  TTFSE

   ,    ,      
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  . TTFSE report 2002 at www.ttfse.org.





         11.     ,   


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1Lakshmanan (2001).                                           7 Amjadi and Yeats (1995).
2Faye and others (2004).                                       8    , -
3 31    -                                                              -
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4Limao and Venables (1999), Amjadi and Yeats (1995).                 
5                                                                    -
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    .   2000 .                                                   .
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        -                                                        TIR,    -
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   ( � )                                                         )   .
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6   , ,  ,                                                          .
      -                                                       12, , , , ,
    (SADC)                                                      ,,,,-
    48  60  .                                                   , , , .
   [IntraAfrica, Ltd. 2001].




 

Global Facilitation Partnership. www.gfptt.org.                 Nations Conference on Trade and Development). 2002.
Grosdidier de Matons, Jean. 2004. "Facilitation of Transport    "Compendium of Trade Facilitation Recommendations."
 and Trade in Sub-Saharan Africa: A Review of Legal             ECE/TRADE/279. February.
 Instruments." SSATP Working Paper No. 73. Washington,       UNCTADE. 2003. "Strategies for Landlocked and Transit
 D.C.: The World Bank.                                          Countries to Plan and Implement Sustainable Trade and
International Road Transport Union. www.iru.org.                Transport Facilitation Initiatives." Issue Note by Secretary
UN/CEFACT(UnitedNationsCenterforTradeFacilitation               General of UNCTAD. Document UNCTAD/SDTE/
 and Electronic Business and UNCTAD (United                     TLB/2003/2. July 23.






                          11.     ,   




Amjadi, A. and A. Yeats. 1995. "Have Transport Costs          int gr e des corridors en Afrique subsaharienne . The World
  Contributed to the Relative Decline of the Sub-Saharan      Bank and SSATP. Document d'analyse SSATP No. 3F.
  African Exports?" World Bank Policy Research Paper          Washington, D.C. May.
  1559. Washington, D.C.: The World Bank.                    UN (United Nations) (2003). "Almaty Programme of
Favier, Jean. 1971. Finances et Fiscalite au Bas Moyen Age .  Action: Addressing the Special Needs of Landlocked
  Paris: SEDES.                                               DevelopingCountrieswithinaNewGlobalFrameworkfor
Faye, Michael, John McArthur, Jeffrey Sachs, and Thomas       Transit Transport Cooperation for Landlocked and Transit
  Snow. 2004. "The Challenges Facing Landlocked               Developing Countries." Adopted by the International
  Developing Countries." Journal of Human Development .       Ministerial Conference of Landlocked and Transit
  5(1): 31�68.                                                Developing Countries and Donor Countries and Financial
Grosdidier de Matons, Jean. 2004. "Facilitation of Transport  and Development Institutions on Transit Transport
  and Trade in Sub-Saharan Africa: A Review of Legal          Cooperation in Almaty on August 28�29, 2003. www.
  Instruments." SSATP Working Paper No. 73. Washington,       un.org/special-rep/ohrlls/imc/Almaty%20Programme%
  D.C.: The World Bank.                                       20of%20Action.pdf.
InfraAfrica, Ltd. 2001. "Review of Progress in the           UN/CEFACT(UnitedNationsCentreforTradeFacilitation
  Development of Transit Transport Systems in Eastern         and Electronic Business) and UNCTAD (United
  and Southern Africa." Prepared for the Fifth Meeting        Nations Conference on Trade and Development). 2002.
  of Governmental Experts from Landlocked and Transit         "Compendium of Trade Facilitation Recommendations."
  Development Countries and Representatives of Donor          ECE/TRADE/279. February.
  Countries and Financial and Development Institutions.      UNCTAD (United Nations Conference on Trade and
  Document UNCTAD/LDC/115. New York. July 31 �                Development). 2003. "Strategies for Landlocked and
  August 3.                                                   Transit Countries to Plan and Implement Sustainable
Lakshmanan, T.R. 2001. Integration of Transport and Trade     TradeandTransportFacilitationInitiatives."IssueNoteby
  Facilitation: Selected Regional Case Studies . Washington,  Secretary General of UNCTAD. Document UNCTAD/
  D.C.: The World Bank.                                       SDTE/TLB/2003/2. July 23.
Limao N., and Venables. 1999. "Infrastructure Geographical   UNECE (United Nations Economic Commission for
  Disadvantages and Costs." World Bank Policy Research        Europe). 2000. "Creating an Efficient Environment for
  Working Paper No. 2257. Washington, D.C.: The World         Trade and Transport � Guidelines to Recommendation
  Bank.                                                       No. 4, National Trade Facilitation Bodies." Document
N'Guessan N'Guessan (2003). La probl�matique de la gestion    ECE/TRADE/256. Geneva.

 12.     
                                                                                                                     ,  *





     259                                                                                           . . .     
                                                                               . . . . . . . . . . . . . 265 12.1.   
                                                                                                                     .                                                              . . . . . . . . . . . . . . 268
.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268 12.2.    
 .                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .269
 12..                                                                    . . . . . . . . . . . . . . . . 274
                                         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276 
      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .276 12.1.    
                                                                                                                                                          . . . . . . . . . . . . . . . . . . . . . . . . . . . 261


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1-                                                           8.    
    www.wcoomd.org                                            : www.icao.int,    Institute for Secu-
2   .: www.imo.org/home.asp. -                                rity Issues www.iss.co.za.
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 committee on Coast Guard and Maritime Transportation       10   :  -
 Hearing on Interim Final Regulations on Port Security         ,   -
  www.house.gov/transportation/cgmt/07-22-03/07-              ,   ,
 22-03memo.html.                                                 ,
3.: www.unece.org/trade/welcome.htm.                             , -
4.       :                                                       , Air-
 www.cbp.gov/xp/cgov/import/commercial_enforcement/           bus,      Boring, 
 ctpat/.                                                            -
5.: www.cbp.gov/xp/cgov/import/carriers/24hour_rule/.          .
6.       : www.                                             11 17     -
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   ()                                                              , 
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                                                              asp?topic_id=583&doc _id=2689#code.
   , .  
  : www.cbp.gov.


                                                                                                    

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 13.   
                      
                                                                                                                     ,  




                                                                                                             
        .                                                                            . . . . . . . . . . 278 13.1.   
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 . Ibrahima Diane,   GIE GAINDE 2000.  .






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