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 , , , , , - , , , . . . 339.543 65.428 Customs Modernization Handbook 2005 . � �, . . , - - . , . , , , , - , - - . � 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 - � - , , , , - - - . . , - - , - , , ; � , - , - , . ; � - - , , - ; . - � - - , . - - , - . - . ,- - . - - , - , - . - , - : - , - , . , , , - - . .2002 . - - . 6,3 . . - -- . . - - - - , , - , . , . - - - , - . : , IX , - , , - . - . , -, - , , -, - ; - . 2004 . , - . " " (Customs Mod- . - ernizations Initiatives) , , , - . - , (Changing Customs) - , - . -- - , - -- , . . - - . -, , - - - , , , , - . -, XXI . . , - � � , ), ( ), , - (), ( , , - ), (), , - ( - . ), - , - (Michelsen institute), , (), ( , - , ), - . ( ), (), . (),(), , , - (), ( ), - (HM Customs and Excise), - , (), (), - - ( -- OED, IEG), . , (), ( , - ), (), , - (), (), - . (), (), - - (),(), (),. , , ( ), (), - , (), ( , ) .- ( ). - - - - . - . - , , - (), , . - . - ( 2004 ), - , - , . . - , , - . , . , - , - - . , . , , . (- . XI , - - - () - XII , , ( -2000) , , , , XIII ( -2000) ( -2000) - - ACP (.) AGOA ALICE ANZCERTA ANZSCEP ASAC ASEZA ASYCUDA , , ASYCUDA ++ ATA BDV BGMEA BILGE SOFI CA CAM-A CBP CEPS COMESA - CRO CSD CSI CSTF CTR -- C-TRAT DTI ECAC GATT Valuation Code GST HIPS , HIPS HRO HWP XI IACA ICAC ICMP ICR ICS IDI IEG ( OED) IFALPA IFIA IGAD IOC ISPS IVP KIA Airport , MDCS MODAAC ASICUDA++ ASYCUDA++ MODTRS ASICUDA++ ASYCUDA++ MTSA NCTS OED ( . IEG) PRA PSR RCDP RIFF RSC TTFSE RSO SACU SAD SADOC ( .) SAL SAR SECI - SEPAY SGS ( .) SIF Solutions informatiques Fran aises -- SITPRO SOFI Solutions Fran�aises informatiques -- SOFIX SOFI UNIX SOLAS SSP C SUNAT ( .) TAEPD TAE TARIC ( .) TCCV TCRO X TEU () TIMS TIR TRIE ( .) TSA TTCA TTFSE - UDEAC( .) UTRA WAN WBCG �- � -- , - . , - - - , , - - , - . , 1968 . - , - . , . - , - , , , , - , , . , , - , -- ( ), - --- , , - . , - , - -- - , - . , -- - , , , - . - - . , . - . , .- - , - . ,- . - - . , XII � . -, - , . ,- - , - - , , . . - -, - - . , - , , - . , - - . , - ; - , - ; - . - . - . , -, - .. - - , , , , - . . , - -, , , , ,, . - - , ; - , . . , - , , - - , , - , . . -, ,- . - -, - , , - , , - . , - - - ,- , , - . - � . . , , , - XIII . - . -. , - , � - . , - . - . - , ,- . , - , , . , - , - , - . - . ., . - - , - - -- , . , - - . - , - , , , - , (), - - , - . , ., , - , - , - , - , - - , , . - - . , (- - ); : - - . , - - -- , -- - - , , , - . , . - , , - , - (, ), - - . , . , , , - . XIX -- , - , - -- - - . . - . - -- , . - - - , - - , - . , , - , - , - , - - , , . , , , - - , . , - - . , . , - , , - . , - . , - , , , , . , - - . - , . - - . , , - . , - . - , , , , , , - , , - . - - . , ; - , , - - . , , . - , . -- - , , - , -- - - , - . XX - , , - - , .. - , , , - . - - .,- - . , - , . - , - . - - . - , - . - - , - -- - , . . , , - - , , , . - - - , , , . - , - , , , , - - , . , - , - . , , , -, - . , - , - ,- . . - - - - . , - , , - , . , � , - , - - . () - , - (), , - , - , , - , . . , , - - XXI . - , , , - 1956 . - - - - . - . - - - , , � - . , , , ��, , , - - -, , - , - , . , . , , - , - - , - , - , . - . -. - - - , . , . - , - . - . : , � , - . - . - - , - , - , - . . , - : -, , , , - , - . - . , , , , , - , - . , � . - . , , - ; - , : , , - - , - , . - . : ? XXII , , - . - - � , - , - , , ; - . , - - - - . , - - . . - , ; , - - . - - . , - - , , - - , , . , , ( ) - . , , , , , - - , , . ,- , , - . , - - , - , - , . - - . - , - -- , , - . - . . : , , - - . , . - , - , - - . - (- - TIR) . - . , - (, - XXIII ), -- - , - . ,, .,- , - - ; . - . , , - . : - , , � , , . , , - , , - , , - - - , . - , , , - . , - - , , , . - , , , - . , - , , - , - . - , . - - - . , - - . , , , - - , , - - - , . - . . , , , - , , , . - ; - , - . . , ( ), - - , - . , . - - XXI - , , - - . - , - , - , , , - - . . , - , - . (), , - , - , - , - . . , , - . , , - , . , - . - , - . - , . - , - , , - , . - , - , , . - . - , - - - . . , : - , - , - . , . , , , , - - , . - , . - , , , , - , . , - - , , - . - , . - ;, , - - � - . �. XX toms Modernizations Initiatives), . .. , , - , - , . , - - , (Cus- , . I 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 , 1.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 1.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 TTFSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 1.. 1..1. . . . . . . . . . . . . . . . . . . . . . . 22 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 1..2. : 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 2001 .. . . . . . . . . . . 21 1.. 1.. 1.1. , . . . . . . . . . . . . . . . . . . 24 1.. 2002 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 , - - , , . , , - , - - , [World 1. Bank, 1996]. - . - , , - . , . - -- - , - -- 90 XX . (), . -- - . - , , . , . -- - , - , , - . . , I. � , , - (. . 9). . , , - - , - , - , - , , . ; , - , , , (. . 7) - , - , - ( , 2003), . - . - , -- , � , , , - . - . - , - -- , - . - . 2. - - : - . , - , .- , - - - (, - , ), , , - . - - - . , , , - , (), (.. (), (), ) ( - (), (), - ) - () - (/). . , , - . . - - . - . - , � �, - , , . .- - - 3. - , 1. . - . . - � - -- , -- , - - . , 30%. : - . 22%, � , - -- 13, -- 15% (. - 1..). , - , - . , , , , , - , . - - , , - - , . . - � - , , . , - - ; , , - . - - . - , - 11 2001 . . - , - - . - - , . . � , - , - XXI , - , . - 17% , - , - 12%, - , -- 10% -- 7% , - (. 1.)4. . � - - , , , - - . , , - . , , - - - - , - - : ) - I. , - , , - . - , - ; ) , , , - (), - , . , ;)- - , - ,, . , - ; ) , - , , - . - , - , - - . , - - , , - . , , , , . , - , - , - -- - , . . , - . . - - , - . - , - , - , -- . - , - , - - - , - , - � � �. . - - , - - , - , - . , . - - . ,- - , - , , - . , . - - , , , - - - . . - - 1. - . - 4 . - - , , . - - - . . - - , , . - . - , . , - - , , - , , . , , , , - , . , , , , - . - ,,, -- - ( ) . . : - , � - - , . - . (. . 3); � ( -- ), - - , - 5. 2002 . ; 10 � (), . , - -- ; , - , - . - - (. . 8); , . - � - , - - - , (..9). , - - , - . , - - -- , - . - , - , I. . , , , - , , . - , - , - - . - , - . , - , . , - . - , - , , - , - . - . -- , - , - - [ 2002]. , - .- ( - . 8 9 . - ), - , - (�) . , , - , , . . , - , , - - , , - . - , , . , - . , , - , , , , - - . . , , - - , - - , . - - . - . , , , - - - . . , , - - . , - . 1. , . - - -- - . , , -- [Barbone, De Wulf, Das-Gupta, , and Hanson 2001]. . - . ,- . 7. .6,, -- - , , - . - - , , . , - . . - , - ; , - . ,,- - , , . 6. 7. , , - : ) - .,- , ; ) , - , - , - 8;) - , � - . , , , - , - . , - ��- , - - , - � , . - ,- . - . , - , . , - , , . - . , - , - . - , . , , , , , . , . - . 2001 . . , - , - . , - , - [Raven 2001]9. - , - I. , , . - ( - , , ), - , , , - ; . - , - , ; , - . . , , , , - , - , - , , - , . - .. - , , . - . , - , - , , - - . , . - . - . , , - , - - , - , � , �; .- [Gill 2000]10. , , - , , 2002 - . - . ( , , - ) - (). - - [International Chamber of . Commerce 2002] . , , , - . ; , - - - , . - . , - . - . . � . - -- � [Lane 1998] . - . . , - . : - . 1. - . , - �- � () , . 1%. , , 2�4 , . - - , - - , - . , , - 11 2001 . - , - , - , . . , , � - - 2004�, , 1% - , 75 . , 75 - 377 . [World . - Bank 2003]. , : - 5% , - , - () 154 , . [APEC Economic Committee 2002]. , . , 3,9 . - . , � - . : - - � (TTFSE), 2000 ., - , , - - , - [World Bank 2004]. , . - , -- : -- 60%, ? - - , - - - . , -- . . - .- , - - - I. , - . ? , , , . - - . . , - - - - . , - . . - - . - , . - . - , - , . 6 7 - , . , - , - , - , , . , - . - . - ,- , , - , - . , - - . , , - , - , . . - , , - , . . - , . , - , , . , . , - - , , - . , : , . , - , ; , (. . 7). ; - - ; - -- - ; , - , , - - , . . 0 1. , .. . , - , - . - . , - - , - -- , , , . - , , . - (. . 5). . - , - - - , , - . , - . , , - - - . - . - - ., , , - () - . - . , - -- : , , - , . , . , , , - - - , - . , : . , , - , - . - , - . . - , (. . 13). .- - . , . , , : - , - , , - , . . - - ; , - , , . - -- - , - - , . - . I. , , - , , - , , - , 11. , (. . 2) . - , - . - - . , . , , - . - . - . - . - . , . - . , , - . - : - � . - , . - - . - - , . . , ,- , , , . - - - ; , - �, . , - , , , , , , , . - ; , , � - , - - , -- ; - �- , - . ,. , , . - : . �, - (. , . 1.)12. , , - , - - : - . , , - . - 1. - � - . - -- , - -- - ; � - . , - () - 50% 14. 106 . 13. TTFSE . - , : - . , - ; (- ()90,- ); - , . , 24% , . - 6,3 1% - - ,- -- - -- - . , , . - , , - , [OECD 2003]; . - � - - ,, -- , . . - - , , - , , , . - . , , - - - (SITPRO) - , 15. , . . 100% 1996 . 10% , 2003 ., , - 5%. - , - - , - , (. TTFSE. : 1.). ; - ; - . - ; - - , , ; , ; - . . � , -- , , , -- - ; I. , . -- . - - .: - . - . , 2002 . - 24., --8.16- - , , - , 3 , . , , . : 2001 . , �� . - 33, --11. - 2002 . - , 0,85%, -- 2,6%, 1, . , - 6: 4,8% . . 1.1 , - , . , - . 1.1. , , - . - 2002 . , (. 1.1). - . , - , - , - - - . , , - 17. . - ( - - ). , , - . - - , , - , - . - : , , , , - , - - , ; , .. , - , , , - ; . - , , . 1. - . . -- , , - , - , . . - , - , - , (. . 2). , - . , -- - (), - . - - . -- . -- , 2003 . - . , - - , , ( [Bernardo 2003]. ) - - , , (. . 2). . . - () -- - (). , - . - . -- , , , - . - , , - . , - . , - . 1.1. . � , - - . � , , . - , . � , . � , - . � , . � , , , , . . Steenlandt and De Wulf 2004. I. , - . - - . - , , - ,. . - - ,,- , --- , ,- . , - , ; . - , - - . , - . - , -- , . - . , . , - , 18. , - - , . , - -- --- - . . () � - . �, - - - (), (), - . (), - - - (TTFSE). - , - , - (; . . 7). -- - - , . (- ( ) - , TTFSE). . , , . - . . , - - - . . - - [Keen 2003]. , , - - . - . - , - - , - , [OECD, 2003]. 1. C. - , - , - . . , , , , - , - . , . , - , , , - - -- - , . , , - 19. , , ,, , . , .- . , - ( 50% ) 5 - 90%. , , - , - . - , - - . - , - . (Nathan Associates, 1996� - 1998). , - . - , . - . - , , - , . - , , - � - - � (, . , - , , - ) � � - ( ). - , , - . -- . , , - .- - - - . - . , . -- - - , - - , - I. , . , , - (. . 5). - , . - - (,) . - ., . - . - - - , , , . - - , , - . , - , - , - . - , - , - . - - - .- � �. , - , -- , . -- TRADENET ( , . - - ), - . - , . , , - , - - -- . - . (. , , - 1.2). , , . , , -- - . , - - . , - . - - , . , - - . - . , - . , , - - - . 1. - . , . - , - ,, , - , . . , ; , , - , - . . , , - , - , , , - . . - , - , . , ,- (). - : 1.2. . � � (TTFSE) , - , , , 2002 ., (RSC) TTFSE : � ; � ; � ; � ,- ; � , ( - ); � , . RSC TTFSE . - . - . RSC TTFSE (, - ), ( - 2003 . , ). . Zarnowiecki, The World Bank. I. � , - . . - � , - - , - - . . - - . , - , , , , - . , , . , - , - . , - , , , , - , . ( 1. , - - .) . , , � , . , - � . - . -- � , , - , . , - - - . . - , - . . � - , - - . , - � . - , , - . - , , , ,,- . 0 1. 1. 00 . , % , % , % 28,7 22,3 13,3 37,2 41,4 8,0 18,4 20,0 50,1 31.6 18,4 6,9 ' 27,6 0,9 5,8 29,3 20,4 8,5 44,5 71,5 6,6 16,8 20,1 11,8 22,8 10,4 10,0 32,8 15,4 12,4 30,3 11,7 10,5 49,8 15,4 20,2 3,0 17,5 - 14,9 12,8 22,7 4,1 24,1 12,9 4,7 7,2 24,2 19,6 12,7 3,9 . -- . -- - , . . ; . 1. (CTR) 00 . , % , % , % 9,5 11,78 1,5 1,1 16,8 3,6 3,5 15,6 18,9 0,4 16,6 28,1 0,7 26,9 0,8 0,9 ' 18,4 7,1 0,7 15,7 3,2 0,4 14,0 16.7 0,5 12,4 2,6 0,7 26,3 10,3 0,7 10,5 38,9 1,2 18.4 7,4 0,4 26,6 7,3 0,6 3,2 7,4 3,6 13,1 21,7 1,9 10,5 4.1 0,9 10,4 9,4 2,0 23,3 7,3 0,9 2,2 2,1 0.2 4,0 7,5 0,6 3,2 4,9 0,8 35,6 4,5 1,4 10,9 3,1 0,9 14,6 8,1 0,7 6,0 6,1 0,2 9,3 7,9 4,3 10,0 10,4 CTR � � %. � . -- . , -- . , , . . . . ; ; . I. 1. - , - 20. , - - . - . - , �� . , - - - , - . . , , : . , , - , - , , , .. - , - ,, - (. 1..1). . TTFSE, , . , , � �, .. - , - . , , - . . - - - , , - . - -- . , . , , , . - , -- - : - . , - - . . - 1..1. 1. 2. 3. 4. 5. ( 9 ) 6. 7. 8. 9. ( ) 10. 11. . . 1. - . , . - . , - , , 21. , : ; - , - - ; , - - (, ) , . 1..1 1., - . - - . , - - - . , - , - (, , , ), , , , ,- ( ), , . , -- - ( ), - (UPECON2003) (. . , 1..2). ASYCUDA , . , . - , 40%, , � - � , - . . , - , . , - : , . 60%, -- 72% () . , 44% , - - 90%. - , . , . , 2003 . - , - 31 , - -- 50 . . ,- - , 30 , , [Mendoza and - Gutierrez2003]. , [WCO 2002]. - , - , . . - , . - - I. : ,- ( ), (- - ), ( . ). , 2003. , : - --39,--49--71. , - . - -- . 1..2. : . : ( ), - , , , ( ), , , , ( ), . . , - , , (102,109119,, ). , , , , . , , , , - .: (136 48 ). 35 , -- 23 . . UPECON 2003. 1. - , - - . - . , , - - . , , . 5 . ( -- , - . - - - .: www.wcoomd.org.) , - - , - , - . , , - 1. , . . - , - , , . , , ,, , . . - - - , , , - , - , - . - . - , , , - - - . , , , . - - - -- , -- - . ., , - , . . - - , - , -- ( ). - ( - , - , - ). 0 100. , - , , , - . - , - . - , . ; - , . , - - . , , - . , . - , - , , . - , ( - , , - 5% , , , - - , - ). .- , , - .- ( () - -- , , ), . - . - . - , I. , , , - , . , . . - - , . , - . , , - - , , - . , . , - , , ,- , - , - , - . 1. : , , - , , . ; , - - , , , , - . � - � , , - - . , - �, . . �, - - , . , , - . � � , . - , . - � ; - - , , (, , , , , ), - - . . � - , - : , , - - . 1. , , � � , - - - . . � - � - . -- . � , - � , - , . - � - . . � - - . 1 , , 10 - 3% , - . - � . �. 2 - 11 - : �- - - , - , . - 12 [WCO 2002] . - - - () � [Hinkle, Herrou-Aragon, . and Kubota 2003, . 8283] - 3., , - . , - 1982 . (http: www.unece.org./tranc/conventn/ , harmone.pdf). (ASYCUDA), 4 , 1995 ., - . , - . , , - - , [Ebril, Stotsky, and Gropp . , 1999]. , - 5 . ASYCUDA - [Lane 1998]. , ��, 6II(1961�1999) �� �� ; , - - , . - . 7 : Keen 2003. - 8 - [Mendoza and Gutierrez 2003]. 18% TTFSE - [Hinkle, Herrou-Aragon, and Kubota 2003]. 9 - , - . - 13.: www.seerecon.org/ttfse. . 14TTFSE - I. , . , - . . 15SITPRO -- , 18 - - , , . . SITPRO 19 - - . , - , - . . 16 - 20 , , . 17 , . . - 21 - , -- - - . 1999�2000 . 10 . 80 ; 90 [World Bank - 2002]. �processed� Lane, Michael. 1998. Customs Modernization and the , , International Trade Superhighway. Westport, Conn.: , . Quorum Books. Inter-American Development Bank. 2001. Customs Best WorldCustomOrganization,2003.RiskManagementGuide. Practices in East Asia and Latin America. Washington, Brussels. www. wcoomd. org/ie/En/ search. html. D.C. World Custom Organization, 2003. "Capacity Building in Keen, Michael, ed. 2003. Changing Customs: Challenges Customs". Brussels. Processed. www. wcoomd. org/ie/en/ and Strategies for the Reform of Customs Administration, Past_Events/Past_events. html. 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The World Bank. 2. * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 , . . . . . . . . . . . .30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 . . . . . . . . . . . . . . . .38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 2.1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 2.2. : 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 2.3. - 2.. : . . . . . . . . . . . . .40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47 - . ,- . - ,. , - 1, . , , . , ( ) - , .- , - , , - ,,- , . , - . , . - (), - , - (), , . - . , , - - . - . - . , - - , - , . - - , * (Michael : Lane) (Mela- () - nie Faltas). 0 2. . , - , , . . , - . - , - . . , � , - . - . - , - - , , . - . - - : - � . ( ); � � , - . - - , ; - � - ; . � , - , ; . � - � , - . , - , , , . - , - - . , - - . - , . . � - , - - , , , , - . , � . - - , - . . - , . - - , . . - � , , . - - - . , - I. . .- , - , - , .., . () , - . , ( ) , - , - . - , - 2. , . - , , , , - . - - . , - , , - , . , � �. ,- , . - . - , - () - - . ( . .) 2.1 - , . - . , - , - �� - - - 3. , - . , , , - - . - . , , - . - - , . - - , . - ,- . - . . - . - - - . , , , - - , . , , 4. 2. 2.1. - : pro bono, ; , ; , . - . - , . . ; , , - , ; pro bono . , . , . - , . 30 1999 ., -- 2000 . ( ), - . , 14 2001 . . : - ; , 700 - ( 575 ); , - . : , , . .,, , - . , . , , - ,.- , ; , , . , ; . , . 12 563 . 8763 - ,2718,1653- , 87% . . IDB 2001. -- espri de corps ( ) - - , - . , - . - ,, , , , 7. . - , - - - , . 5. - , , , , 6. . I. , - . , - . , , , - . - ,,- �� , - - , , , - , . . - - 8. - . ,- . - . , - - , - , , , , . - , - . ( - - ), . - , - . - . , , , - (SMART) -- , - , , - [De Wulf 2004]. . , - . , , - - - , . , , - - , - , - . ( ) , - . , - . - , , , - . . - - . , .. - - . - - , . , ,- , . - - , (), . . , , , , - - - , - 2. - , - . - . , , - - . . , . - , - 4; , - . - . . -- - , . - . -- - , . - . - , - , - � �, - , - , -- , . - - -- , - . , , - ,- .,, , - . - -- - , - , , 9. , - - , - - . - - - ; , , , . .- - -- -- , - ,- , , . . . - , - , - , - , , , - [Castro and Walsh 2003]. , , . (- - , , , , , , , - , - . , , ) . , , , - - (- . - ), - I. . , , . , - , - - , , -- , - , , , , , - - , , . . - , - - , , . 10. - , - ; - , - - , , . - ,. , , , - �� , -- , - - , - - , , , , , - ��. , , - . - , : ( 2000 � 2003 .), ; . � ��, ; . �,- ; � ; �,- - , - , , - - ; . � , ; , � - . - ; - � ; , � - , - ; � . ; , - � - , . , - -- - . - , - 90 XX . , 1901 . - 2. , , . - - . . , - - , - - . , , , - .- [PLS RAMBALL 2001]11. , , , PLSRAMBALL(2001)- , , , - . - 12. : - , (,) ,- (,.- . 2.2) (). -- - . - , , , ., , - ,- . 13. . . , - 70 - . , 23 - . 6 , - , - - - . , , - , , - . 2.2. : - . . - , . : � -- 6742 1989 . 5846 1992 5643 2000 .; � , ; � , - ; � , - ; � , , (- ) , , - , , . . PLS RAMBLL 2001. I. . , , - , . - , - - -- - - . - ( , . , ) 2004 . - , , - ( , . ), , - - , . . - - - , - . , , . -- - , . , - , - - . , 70 . - , 1987 1992 . - , - ()14 . , - , 80 XX .15 �� . - - , - , - . , . , , - - - , - . , - , - , , , . �� . , - () - , - ,. . - , , : , � - , (��).- . - � , - , - , . . � , , , - - . . - (case studies) - ,, ,- - 2. . - , . - , , (, ), , , . - . - - , . - - (, 1998 . ). - , . - , - , , , - . . , , - 16; - - ( (), ) , . - , - . , . - - - . - [Talier- , co 2002, 2004]. , - , - , . , , . , , , - , -- , - . - , - , - . , 1997 . - - - ( ) - . . - - , - , . . ( ) ,, - , , ( ), . , - - . , - - , . 17. ( , ) - . 1998 . - . - - , - , , I. . - -- - ,- . , . , , . - , - ,- , -- (. 2.3). , - , - , , . , , - 18.- ( ), .3% , , - , . - - . , - . ,- - . - - . , , 2.3. : , . , . , - . , , , . , () - , ,- . - , . , ( ) , , . , - . , - (, - ), , , . , , , - , , . - . ,- . - . , , -- , . . , , - , - . . , , , . . Fieldstad, Kolstad, and Lange 2003; Talierco 2003. 0 2. , .2000 .- , , 55% , pro . bono . - - , . . - . , , , . - - , - -- 19. - - . . - , , - . - . . , - . , - , - . , , - 10,- (. 2.1). , 10 - , . - . , - - , , - 8�9 . , , - . - , , . 20. - . , , ( , , 20 , , , - 1 ., 1 . , . ), - � . - . , - ��. , , , �� . , - � . - . , - , . , �� -- 1991 . 2% 4 . , - , (, , - - ). , - , I. ., stad, Kolstad, and Lange 2003]. , , - 2003 . - , � -- �. , , . , - - , . - - . - . - . - , , , [Fieldstad, Kolstad, and Lange 2003]. , . , , , - [Therkilsen 2003]. ( � . - ) - . - - , . . , - - 8�9 1991 . 4�5 . - - , - . . - . - , - , , -- 21. - � � ( � �), . , - , � �, - . , , - . - , ,, - , . - �� - . , , . XIII� XIV . , - - ��, . 80 -- XVII ., , - . , � � . , � (La Ferme General), ,- .- , , . - . , � . - , - .1791 .�� -- - , - [Field- , -- 2. - , 22. - -- , , -- - . () - (. . 8). , - . - . , - , , - . 1995 . ,, - , , - , . - - - - . . - �� , . . ( 25 - () : , ) (Crown , - Agents23 � ). ; : , � - - . , - - ; - � - . , ; . � - - ; -- � - ., ; � , - . , - , . 37 ., 43% - .- , 60 - - , . - - . - , - - , , . - (1999 . , 2003 .; . 11 ). - 90 XX . - 2003 . , 2005 . I. , - . . - , , - , , - . , - .- , , ; , ��. . , � - - � - . . , ( ) - , - , - ,- . - . . � . 105 . 1996 . -- -- , - 233 . 2002 ., .., - , . 1996�1999 . 1996 . 4 - . . - � . - . ,2003 .- - 48 , -- 24 . . , - 2000 . - 18 , 2002 . - 8 . , 40 , . � . - . - , - , . , - ( 80% . - ) 2003 . . - . - � . , - , - . . - - , , , - , , , - . - - - . 24 - , , , - , - , , - . 2. - , - , - - . . , , - - , , , - -- - . . , , - . , � - . - -- . . - , - , . . - � - . , , , - . , - - . . , , , - - . , .- - . -- , - , , -- , . - , - . - , - , . . , , � - . . - - - , - - . . , , - � - - . , , , - - , . I. 2. , - , - ? , - � . - , , - ? . � . - , - - ? , - ? , � . ( - ) , - . ? � . -- ? - ,- ( SMART) -- - , , - . , ? � . � . - ? , ? - ? , - � . ? -- � . - ? ? -- - ( ? - )? ? � . ( - , - ) , ? - - ? ? � . � . ? - ? - ? ? - , ? 2. � () - . - - . - , - , - . - , , , , . �- . - - . . 2. � (- , , - , ) - ). . � � - . . � - � ( . 2. , - - - ? - � . , , : - , - ? - � ? - - , ? . - - ? (- � - , -- -- - - , - , ? ), - � , � � - - , . ? , � - - - , , ? - . - : , , - � - , , - , - ? -- - : � - . ; � - � - , , ? � ; - � , - , ? - � , . , , , , - - ? , - , . I. 1 �� - 10 - . , , - AUSTRAG -- - , , . - . 11 - , . - 12 . - . - - , , . , - , . . 2 80 13 XIX . , : - , - , , , , , - . , , , , , . pro bono -- - , , , -- - () . - - , - . - 14 � . �, - , . . 15 , , - 3,, Talierco (2002) Fieldstad, Kols- ��. tad, and Lange (2003). 4 , - 16 , , , , , , , , , , - (Destination Inspection Services), - , , , . - ., . - 17 (Darryl Jenkins), , , - . . , - 18 1,5% 3% . , 5 , , , 2% - [Talierco 2004]. ; 19 150% , , - - . , . - 6- , : Van Rijckeghem and Weber 1997. 7 .: Steenlandt and De Wulf 2004. -- 8 , - , - ,�- . - � , - , , . 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I. 4.1. , : � � , , - , � � , , : � � , � , , , : � , �� � ( ) � � , : , � � ( ) �, , , , - � , - , - � - , , � � , ,- - , - . . 4. � , - , , , �� . , - � , - , - - , . - 90 pro . bono () - � , - � �, - , . . , , - � �1 , ; - ()(TransparencyInternational�TI) , - �[I1997].- . ��; - , , , , - . - , . , �� , - . 2. - - . , . , - . , , , - , - , . - - , , . , : - - , , [Nye 1997]. - , , , - - ; . ; - - ; , � �� , - - . , - . , - ( - - . � . .) . - - . , ,- 90 XX . , . , , ( ); . - �� - - ; ; - . - , [Klitgaard . 221]. I. - - , � , . � [World Bank 2000]. - , - - - . . , - , . - , . , - . . � - � � �- �. - , - - . - � ( , ) , - . - . ��- � , , - . . � - . � . - . [Klitgaard 1998]3. , - - . 4.2. , ( ) , . , , - : - , . = + � , - : -- , - -- - -- ( ) , -- , . - , , - - , , - ; 80 - ; . . 1993 . - - - - . 0 4. 4.2. � - � - � � , , - � � � , � , � � �� � , , . � , � , � � � , � , � , � , � � � , , , , , � , � � , � , ; , � esprit de corps ( ), � � ; ; ( ) � , � � � � , . Klitgaard . I. - . , - 162 - � - , . - . . , - , - . , , - . , 2003 . - , , - - - , , . - - , - - . , , . - , - (- , , 4. - - .), , . - , (- , - , , , - - ), - . . : � . � . - � . - � - � . , � . � . . , - � . , � . , � . , , - . , - - - - , . . , . . - - , , - . , - , - - . - , - . - 4. , . , - . , - ,- . () - - , , - , - . - , . , - 4.1 , 5 . , . , - , - , , , , - . . - - . , , - - . - - . - , - . �� - - . , , , � , , - . (ATA), , , () - . - - ( . ), - , , , , 4.1. : �� ? � �? ��, � �? , - , ? ? ? �� - ? ? ,,, ? ? . WCO 2003b. I. , , - - . , - , . - - . , , - , - � - .,- � , . , - , , - [Hors 2001]. . - (- , - ). . - . - , - , . , - - - . , 4.2 , - . . - - . - . - , . � - , - . - . . , , - , , - . 4.2. : , , , - ? ? ? ? - ? , , , , , ? - ? ? . WCO 2003b. 4. . � - . , , - . - , , - . - - - , - . , , . , , - - . , , , � � - - . - , , , - , , , . - : - . - - - , - . , - , - , ,. . , 4.3, - - . . - . , - , - - , - . - , �� . - , - 4.3. : , , ? , , , - ? , ? ? , , ; , , , ? ? , - ? . WCO 2003b. I. , . ,- , - - , . - - , ,- . - , - - - . , - ,, , - . , - - . . . , - , - , - . . - , - , . - , , - , - . - [Hors 2001]. - , - 20 , 90 - 40 . , - , [ICC 1997]. - . - . . - 4.4 , - - , . , 4.4. : , ? , : � ? � ? � ? � ? � ? ? ? - ? . WCO 2003b. 4. , - , - , - , - . 1963 . . . � - � . , - , , - , , , - , - . - . , - 30%, 15�30 1�2 - . , , - [Lane 1998]. - . - � . , - � - . . � (, - 4.5 ). � . . � . � . � . , - � . - � . . � . , , , , , , , , - . - , - - , . - , , , - - , - . . 4.5. : - , , ? () - ? , : � , ? � ? � ? � , ? � ? � ? . WCO 2003b. I. , - - , . . 2002 . - , - , - . - , - , - . . - , - . (ICAC) .- � �, - - , . - - . - , . , , . - . , ; - . , , - , - . , , - - . , - , - , - , - - . . , - , . , 4.6 - . - - , - . 4.6. : , ? ? , ? , , - ? - ? � � - ? , ? . WCO 2003b. 4. , - , - - . , � .- , - , . , � - . - . , - , .., ,, . , . � - - . 6. - . - � - . - 7, - : , , � . - . , � . - , - . � . - , , , - . , - � . , , . - , , . , � , , . . , , - 4.7. , , , . � . - - ,, � - , - . � . - . 4.7. : , ? - ? , � , � �? , , ? ? ? ? . WCO 2003b. I. . - - - [World Bank 2001]. . - , . , , - , - , - . . ( - (. . 2 4.8.) . 2.) - - , , , , , , , - . , - , - , , - . , - ,- . , , , , - . , , - . , - 0,60 . , - , - - , , - 4.8. : ? , . - , . , , , .. . ,, , - , . , , , ( ) - ,, , , - . Fjelstad, Kolstad, and Lange (2003), , , , , , . ,,,,,- , , . , . , - , , ., , . . Hors 2001; Fjelstad, Kolstad, and Lange 2003. 0 4. ,- - 8. , , , - / , , - . , - - , , , . - . - . - - , , - . . - . , - , , - . , - - . , - , , . , , - - , 9. , - , - , , - , . , - . , - - . , , , - . - . . , - - - , . - . , , - , . , - , - . . ; - , . , , - , . , . - , , , �. , - - , - , � . , �, - - - . , - , �� 10. , . ,:- . - , - - . - . I. , - , . - , , - . , - , , , , - , ,- 11. - . - , - , , , , , . - - . . , , , . - . . - - - , , , - . , - 4.9 - - . . , - , . , - 4.9. : ( ) , - : � ? � ? � ? - ; ? , ? , ? ? , ? � �? , ? - ? - ? , , ? ? ? . WCO 2003b. 4. , - , - , , - , . - , , - , - , . , , - . - , . , - 4.10 . , - . , , - , - - . . - ( - ) , , , - ( - , ), .. - . - , - - [Caiden and Caiden 1997]. . , , - , , , , - , �� - . , - . , ,- . - - , - , - , , , . �� - [Klitgaard 1988]. - - . , , - . , - , , . , . - 4.10. : ? ? , ? , ? , - ? ? ? , ? . WCO 2003b. I. , - . , , - . , . - , - 5 , - . [ICC1999]., 4.11 , ,- - , � . , - - , , - , - ; �� - , ; - . , - . , - . - . 12., - , - , - . - : , . , , - - , , - , , - , - , . . , , - - , , . , . . - - , - � - . �,- , . - 4.11. : , ? , - , ? � ? , - ? ? - ? . WCO 2003b. 4. . . - , - - , - . : . - , , ; . , - - ; , ; - . - - ; ; , ; - - . ; , , - - - , - . . , - , , , - . , . - . - - .- - , � , - - . . - - - ; 162 . . - . - , - , , - (: . �- , - �, , , - , - . � 12 , - . 72 � 10 , , ). - , - , , . , (.4.1�4.74.9�4.11). - . . - , - - . , . , - - - - I. . � - - - ; - � - . - 4.12 - ; - � ; , - - ; . � - , - � - ; . � - . - � , , - : � - , , . ; 4.12. , , , . . , � . � . � . � . � . � . � . � . , � , ( ). � . � , . � . � . � . � . � . . Gill 2001. 4. 1 - - 60 . , . - . (Corruption Perception . , - Index) - , , - , . 2 �� �� - . , , , - , . , , , (.: www.regionaladuanas.org). - 7 . : www. . wcoomd.org. 3 . - 8 , - . . 30% , - - , . , - 9 218 - , , 350 � 97 � : ) (Kaufman, Pradhan, and Ryterman 1998). - 10 , ; ) - - ; ) . - 4 - - . : www.wcoomd.org. 11 , - 5.: www.seerecon.org/RegionalInitiatives/TTFSE/ , - - , , , - , - , . . 6 - 12 - - - . . 2001 . - , - (Integrity Development , . Guide), - : www.wcoomd.org. 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Berkeley: University of California Press. 5. * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 . . . . . . . . . . . . . . . . 90 5.1. . . . . . . . . . . . . . . . . . . . . 92 . . . . . . . . . . . . . . . 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 5.1. . . . . . . . . . . . . 95 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 5.2. . . . . . . . . . . . . . . . . 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 5.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 5.1. : . . . . . . . . . 96 - , - . , ,- . - - � - - . - . , - , , (, - �� , , - - , , - ( ). ,), - - . . - , . - . - , � , . , . - - , , , . , , - . . - - , - , , - - . . - * -- - . , . , . I. , . 5.1. , - , , - . - - , - . - - , , . , , , - - , - . . . - , . 5.1. . ( , ) , , - . �- , . �, , . , , , , , � . � ( ) � ( - �.- , ) - , , - � . , - . . ( , - ) . , , - , - � �, . laisser-fair (� , � �. �, .. ) , , , , - - . , , - . , . , , ( , , - , ) . - - , , , , � � . . , - - , , 0 5. . 5.2. laisserfaire . . . . , , - , �� - . . 5.2. � . - (, , , , ), - - . , , . - ( - , - ), - . - . , - , - , - (.. . ), - , . . - . 5.1, - . - �� , , , - , , - , - , - , . - , - , �� - , - , - I. 5.1. �� - - � , � - , � � � , , - , . , , . . - . . . . 5. , - , , . , - , , . . , - - (. . 5.3) , - . (.., . 5.1), - - . - : , - , , , , - , (), , - ,. ,- - . , - - , - . . ( ) - ,� ( ), . - , . , - , - - - , . . , - - , , - - (.., , . - ), , - ., ; - . - , - . , - , , , , , . - . [Ayres and Braithwaite 1992], - � , - , - - ,- , , , - , . [Industry Panel on Customs Audit Reforms - 1995; Sparrow 2000]. , � �� . , - . . - I. . 5.3. 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II 6. . , . . . . . . . . . . .99 6.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115 . . . . . . . . . . . . . . . . . . . . . . . . 107 6.4. . . . . . 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 6.1. . 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .122 6.2. . . . . . . . . . . . 110 6.3. . . . . . . . . . . . . . . . . . . . . . . . . 112 6.4. 6.1. , 2000 .. . . . . . . . . 102 . . . . . . . . . . . . . . 118 6.2. 6.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 - , - - , , , : , , , , , - , , 1; - . - , , - - , . - . - - , . - - , , , - . , , - � � . () - . , , , - , - . - II � - . � - � - . , , , , - . - - . . - , - . . - - . , - - � - . , - , , . , , - , . 1992�1998 . - � , - ��; , . ; - � , : ; - ; , - ; , , , , , , - . ( ) - - ; ; , ; - - ; ; , � , ( ) . . � , - , - , , � - , - - .,,- , - . . � , , - - - , . - . - . 1990�1991 ., . - , , , , . ; - - . - 2, - . - . , 00 6. . - 200 . 4 . . . , - - . � 77 , 65 . � , 8 � . , . - � 216 ., . � 3052 . - . - , . 6.1 - 1996�2001 . , - 1990�1995 . - , , . 9,0%, � 5,8, - 6.2 � 4,1%. , - � 2,2%. . 6.3 - , , (. . 6.2) - , ( ), 3 : , - . 30%, 6.4 20%. - - 4 27 . ,, , , 8 22%. . , . , - 10% , , , , 10�15% (. . . 6.2).- /,- . , - . , - 2001 . / ( 34% , 45 � 37% ), , - . . ( 34% 21% ) - , - . - ,, - (..6.1). - , . - () . 1988 1991 . - 0 II 6.1. , 2000 . , , , , % . , . 1990�1995 . 1996�2001 . 3 356 8 1003 4,2 3,1 4 977 19 340 4,3 4,2 33 345 29 1162 1,6 4,1 3 813 18 216 3,1 9,0 53 446 26 2061 3,8 2,2 199 267 65 3052 4,3 2,2 5 891 22 265 7,0 5,8 74 733 77 975 2,8 3,5 . 6.2. 10,5 16,9 17,0 22,5 10,7 26,9 3,7 10,0 (2001 .) 8,2 14,1 14,2 7,2 11,6 10,9 1,0 12,9 39,8 38,4 45,4 31,6 20,6 35,3 15,3 22,3 (2001 .) 34,4 35,2 42,2 45,4 37,2 20,5 14,0 33,7 11,5 16,3 21,6 9,8 10,8 14,7 15,2 7,8 (2001 .) 13,2 20,2 22,7 11,5 12,3 14,0 22,3 12,3 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 4,6 6,2 9,8 3,1 2,6 5,2 2,3 1,7 (2001 .) 4,5 7,1 9,6 5,3 4,4 2,9 3,1 4,1 . : � ; � 000; � ; - � ; � 0; � ; � ; � 0� . 00. . De Wulf and Sokol 00; , ; - ; (); - ; , . () 20 5% (). 1995 . 10% . 7 15%.- - 15,7%1998. 46,5% 1990 . 13,5 1997 . 11% 13,0% 2001 . 2000 . - , - - , - , - 0 6. . () . . - , - , - , , . , - , - - - , , . . , - - , 4, - . - . - 1990 . . , - - () , . - (); , , - . . - - . , , - , . . - () - - ,. , - - (TIR) . . TTFSE - - , (COMESA) - . () , - , - . - .- , - - - . . , , - 5 . - - , , - , . - - , , . - , . - - , - - . - , - - , 0 II �� . - - . (, , , ) - (). . . , - , - . � - , . - . , - � - , � , - . - . - ,- () , - (, , ). - .- - , � , , - , , . (. 6.1). - , - , - - , - . , . - , , - . , - - , . , . , - , . - . , , , , . - , , . - .- - - , , - , , . - . , , , , - , II, , - , - . , - 0 6. . 6.1. , - . , . - , (UTRA) 1995 . . , , , . , , , , - , , ( ) , , - . . 1997�1999 . - (). 1997 . (- ) , . - . , , , - UTRA, , (), . . ,,, , , ,.- , . , - . , , , - 2003 . . , , , , . , , . - 47 2000 . 11 2003 . 2005 ., () - . , , , . - , . � , � - , , - . , ( ) . . Mwangi 2004. , .- , , - , - , , - - , - . , - , � � (post-realease) , 0 II . ) - - - , - , . - . . - , - , - - , .- ; - , - , . - ( - , , - ; ). - , - . , . .- () �� . , - . . , - , , , - 1991 . - . , , - . , - . (SUNAT) � - - , , , . - , 1996�1997 . . - , - ,- , - 1997�1999 . - . - - (ASYCUDA++) - . 1991 . . , 11 - . - . - , TTFSE; , - - , (UTRA) . - .- - , - � �. , . - UTRA, - - . , . - ( CA 0 6. . , - ( - , ). , - . , - , , - . .- () - , - , 1996 . . . 60 XX . , , 1991�1999 ., - - . - . , . - , - , , - , - . - . , . - - . , , . - , , ,- . , , , , - , , - . , - . . - , , , - , , - (. - , 6.1). , - . . - 90 , - - 6. . - , - , , - , - . , , � , � . 1991 . . , - - �� - . 7. - � , . 0 II - . , - . � , ,,- , � - . - . ( - , - ) , - - , , . , . - . - , , . 8. , , - . - . ,- - ( ) - . 2. ( ) - . - - . , - 2�4% , . . - , ( ) , , , - , - (600%), - , - ,- . . , - - , , - , � , , . . , - . 2002 . 17 TradeNet9 . , 40% , , - . - TradeNet C - , - () ,, , (CEPS). CEPS , . . - . , - - - 0 6. . , . , , - - . - . - , - , . - , . , . 22 73%, - - . - - - , , ; , . , . - - , - . - - . 4. . , , - . . - - . �- - � . , - . , , - , 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 . , - � � �, - . , - - . - , , , . , . - , . . - - ., - , . - , ( - ) - , , , - - - . . , - , - , - . - . - - . . , � � , - - , . . - , - , , , , , - (. . 6.3). - , - - . , - . , , - /. /, , - - - .- . , - - , - /. - / . - - /, - . / . - 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 . , .), - , , - . - � - . , . - - , - , - . , . , - , - . - - , , , , . . . - () , . . - - . - . , - , . , - - . - , . - . , - �� , , - . - . . - - . - - . �� �� , - , . , � � , � . �. - . , , . . - , - - - , - , - . - . - , , ( - 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% � - , . . - , , - � . , - ( - , - - , - , , ), , - , - ( - . , - - ), ( 2. , ), - , - (RCDP), ( . - ). - , (), ( (). - - , - . ) - ( ). , , - 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. . - . , - - . � � ( ) (IDI) . , - ( - , - ). , . , - : ) , , , - , ) - , - . , ) . IDI , - . 7. - () . - , . - ;)IEG - , : , - . = xy - . , - � . - N � , () - , , (i � ) (i � ) , , ICRs IEG. = . N � 1 - , , . 22 - , - . - , . , - (, ) - , . - : - , . 2= (i� )2 N 1 N � 1. , : , - , , , - IEG - . , , - 1 6, 6 � � - - �, 1 � � �. , . - : ) . 7. : 7. . 0 - . [Barbone et al. 1999] . - 8. . - , - , , . . 9. , - 1. , , - - . - 10. - . () - - , - , . . 2. , , 11. - , , - - . 3. . ( ) - () - , - . ,123, DEC. 12. 4. , - - , , shadow values ( - () ; , , ..?). - . - 13. - - , - . 5. - . , 14. , , , - . - . 15. 6. - - ( (, ) - , ) - , . - 7. - . II. 1 . : Operations Policy and Country Services 2003; , - OED 2004. - 2 - . 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III , 8. , * ,...150 8.. , : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .152 . . . . . . . . . . . . . . . . . . . . . . . 169 . . . . . . . . . . . 154 8.. , IFIA. 170 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 . . . . . . . . . . . . . . . . . . . . . . . . . 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 . . . . . . . . . . . . . . . . . . . . . . . . . . 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 8.. , 8..1. , IFIA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 . . . . . . . 167 8.. : 8.1. . . . . . . . . . . 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 8.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 - � . , - , - - . . - - , - � - - , , � . - - , - , . - . - , () - . - , * - , - , .. , . III. , , . - - . - - , . . - ., - - . - 1947 . . - (). 1950 . - - . , (BDV), 1979 . - . VII (), - () . 1994 . - . - ( 17 . ), , , . . VII . - (advalorem),.. . 1947 . , - , 2. , - . , , VII , , - , . .,- . , . . - - , - , . . , , - - - . - , - , . . , (BDV). . , , , � BDV � - 1950 . BDV � , �, .. , - - . . , - . - - (bona fide), - , - . , - (). BDV , 0 8. , , . , - BDV. - , , , BDV , - . , , - , () , � , - - , . - , , , . - - , , , � . � . BDV - , . 1970 . - 100 ( ), , - , : , - - (UDEAC) - , . (). , - ( - ) BDV � , , - , - . . - , - BDV, . (, ), - - - , - (). () . - BDV - . , , - , . . - - . - � , - (1972�1979 .). - - � ( 6.1, - . 17; . 8.). ( - , - ) , - . , , , - - 3. , () - , - , � , - VII 3. . - , , , III. , , - . - . , : - , .. , , - � ( 1 � ) . , , - ,- , , - . 8 . , - , , , . �� . - - , 4. , , , (sole agents, sole concessionaries) - , . 1 , , 1 - , 2000 . , - , - . - - , . - . � (2� ) . . , - , - , 58 5. 2000 . 29 , . 1 2000 . 25 - � ( 3 � 2000 2001 . ) . , , - , , 13 ( , - - , )6. 23 , . - � ( 5 � - , , ) . , . , , - (), - - , - , . (unre- lated party transaction), , . : � ( 6 � - ) . , - , , , .. , , - . - , . , � ( 7 � - - ) . - , , 8. , - � - � , �. , - - - ; . 7 � , : - ) , - ; ; ) , � , - , (); , ) , ; . ) , - , , ; , ) , - () ; , ) ; . ) . , , - , - - - . , , , - , , - , . . , - , . - - , ; - ; - ; ; - , . , , 8.. . - , - . , , - - . - � - , . , - , , , , - , - . , - ( ). - : . � . , , : ; � � - ; . III. , � () - , , ; - , . , , , ,- , - . , � . - - - . - . , � . - . ; - - - 2 ( ) 3 ( , , ); - () , - . - - , , , , , - . - . - - - ; - . . - - - , . , - , - - . . , - , - , - . . , . - , , ( , , ) - ,- , , , . . , , - , - . - . (. 8.), , . , - 7. , - , , , , - - 8. ( - , ) , , - , - 8. . , - , - , - . , - () () - , , , , . 2001 . , . , - () , 1,1% - , 11,8% . . 7�17%. � , , - . () . , , - , . - � , - , , . - . , ,- - . , - - , - �� ( ) (fallback). , - , - , , - - , 9. . , - , . . , � , , . - . . . � - , , - . , ; - ; , () . ,- , . � - , . ; - , - III. , . - � - . - , , , (��) (), - , - (. 8.)11. - . - � ( - ) � . - - - , ; , , ; , , - - - . . , - , , , . - . - - , , ( , - ), - , . . , , - , - . , , - , - . , , . , . , - , - ; , . , . - () . , - . - - , - - . - . , - , - , , . () 10. - , . . , � - - . - . ( 2001 .) - 8. - , - - . - - . , - - . . ( - , ) - , . , - - , - - - . - , . . - : (, ), � . , - , ( ), . � ,- , , - . - , . � , - . - . � - . . . � � - . . � - () .., - , - . - () . , � . - , - , ; , , , , - . , � . , - , - . - , - - , - , . , ., III. , , - . , , - , - (, - , ), . . �- ., ,- - 14 . �, - ,�- . , . - ., ( , - , ; - - 13. ), , - , , - . , , - . . - , ,- , , , . - - , - , I tags (, ). - . , - , - . , , . - . : - � , , - . , - - , , - - , . ,15. , - � - . , - � - ( )16 . , , , . - - 28 . . - . - � , - , , - , - . . - , - , - - 13. - , , � - 8. - . - , , - . , - . - , - , , - . - - - , 2003 . - 17. - - . , - , , , - - - . ,. 2002., - - , - , , . . , - . - . - , � , , - . . , , - , , , . - , , . , - , - . ( ) - . , , ,. - ,,- , , - . . , - , � � , . - - , - 18. ., 2002.- , - .- , - - III. , - 47 . . 1996 2001 . , - 50 - - . - . - . , , , - , - . . - - , , , � � , - . , , - , - ; , . . - , - - . : , - . - , , . , , ? - � - , � , - (, , � ..), - . - - (, - ). , .- , , - , , - , , - , - , . . - , . - , - [Finger and Schuler 1999]. 70 XX . - , . . - - - - . , - . 1998�2001 . ; - 0 8. - - ,- 1994 . , , . - , 40,- 19. (. 8.). - 8.1 - (IFIA) � . � - - . , .- , - . , , , - , , - . - . , : , - - � , - , , - - , , - . 8.1. . 1990.(IVP), , . - . , [Goorman 2004]. - , . ., , . , - , 2000 . , . . ,,- , . - , 48 . ,,- ( ), . ( 1996 .). - - , , . , , . 1999 . 0,5% , 250 . - . . . IVP. 5 . . ( 2 . .), , , , , , , . - 80 85% . , - , 0,17% . . Goorman 2004. III. , � , - , , , - , - , ( 5 . . , , 2 . .) - - , , . , , - � . , . . - � , - , - - . 0,6 1% . - , , . , , BDV - ( ), - . � - , , - . , , . - ,,- , , . C, , - - , - 20. . , , - 21. . , - , , - , (- , ). , , - � , , , - - , . - - , - 22. , , - � , , , �. () - ; - , - , . ( ) , , , - - , . . , - . . - . � � - , . , 8. . . , 8.1. - . - . - , , , - ; - [Anson, Cadot, - and Ollareaga 2003]23. . - ,- . , - . - , 1985 . . , - . - . , - , - - , , , ,1363. . - - . - , - . . , , - , , - - . . - . , . - , - - . . . , - , - - - . . , - , , , , - - . , , , - - . , . , - , , , . , , . , , , - . , - - - . - . . .- - , - , ,- . , III. , . � : , , - , (- - , , , - , , ); , - ; , , - . ; - ;, , . , , ; , ; ,- - , , , . , - ; . , � ,- . , - - . , - - , - . . � - . , . � IFIA- - . , - � - . � - 24. , - � . , - � (- , - , . �� ( ) ) , - . , - . , � - - , - , , . - , - - . , , , - . .- � . . � , - , - . � - BDV , , , . . - 8. , - , . � �. , , , , . - - , - . : � , - � , (- - ) , - , . - , - 2003 . � - . ( . - , 1.4.) . � , - - - , . , . , - - , (. 8.2). . � , - . , , . - , - , . , 8.2. 2003 . - � � (SGS). , . - . . SGS 100% (- 3..). 45% 10% . SGS . SGS � � , ; . . 3 . . . 65�70%, - � 30%; , , , SGS. , . . . ( 3 . .), , 100% 40% . . , . - , SGS , . , . . . III. , , , . - , - . . - - , - - . - . , - , . - . , - - . , . . . , - , . . , - , - , . . � , - () , , - - - . , , , - . ,- - - , . . , ; , - 80% , . � �; . - - ,, , ; - ; - , - � �, . ; � - . . , , , � �. - , , �� . � - - ; , - , - - ; , � �; , - . ; - . - � . - . 8. � - - , . - . . � � - , - - , . � - , - , - . , , . - , , - , , - . 8. , - , - , - VII 1994 . , , - (.. ), , : - 8. , - VII 1994 . ( - ��); , - , , - , - 11, - , 1. - ; , , - , , , - - ; , - 17 , - . - 6 III , - - - , . : , - - - . , , . WTO 1994. III. , 8. . - , , - - , - . , - . - � - . - . - , , - , , . , - , - , , : , : - . () . - ; - . - � - , - . , . , - , - . - . ( ) . - - , - ( ) � � . , - . 25.- () , - , - , . , , . - . - . , � � - ( ) . - ( , ). - . . - - . - , - , , - . . 8. - - , . . , - , - , - . - . , - , : . , � - - ; , - � - , - 2 ( ) , 3 ( ); � , , ; ; - � - - , , . - (, ). , , , - � � . - . , - , . . ( ) - , , . - - 26. 8. , 8: - VII 1994 . . ( ). , - , . - . - . ,, 8.3 - 10 - - . - , , . 1994 . , - , - - , - , - , - , ,- 2002 . III. , - , , - , - 2002 . (G/VAL/50), - . , - : (TCCV), TCCV 15 2003 . (G/VAL/54), - 15 2003 23 . - ., - , - - . , , - . , - ; , - . , . 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 BIVAC -- BIVAC, BSI-inspectorate, Intertek BIVAC -- SGS -- / SGS, Baltic Control IVAC, COTECNA, Intertek, SGS BIVAC, COTECNA& Others , SGS -- / SGS -- SGS -- / BIVAC, BSI-Inspectorate, SGS&others // , / // SGS -- // BIVAC, COTECNA, BSI- Inspectorate, Intertek, OMIC, SGS and others SGS -- SGS -- COTECNA, IVAC COTECNA -- BIVAC -- ' BBIVAC, COTECNA 0 8. 8..1 IFIA a IVAC -- SGS -- SGS -- / Intertek -- / COTECNA -- IVAC, Intertek, SGS Intertek -- COTECNA -- / COTECNA, Intertek, SGS -- IVAC, COTECNA, SGS Intertek COTECNA -- BIVAC -- COECNA -- COTECNA -- / Control Union Intl., Intertek, OMIC, / SGS -- BIVAC -- BIVAC, COTECNA, Intertek, SGS / SGS -- . () 00 www.ifia-ac.org/. . BIAC � Bureau of Inspection, aluation, Assessment and Control ( , , ). BSI � British Standart Institute ( ). OMIC � Overseas Merchandise Inspection Corporation ( ). SGS � Soci�t� G�n�rale de Surveillance (� �). � Forex (Foreign Exchange). �--� � . IFIA . IAC , , COTECNA , - . , BIAC COTECNA. - , , , BIAC COTECNA. thers � IFIA , , . IAC - , , COTECNA � , . . . , . ( ); /. , 0 � - �. . III. , 8. � , - ? ? � () , � - - , - ? , - � - ? � - ; , ? , - � - , , : - � - ? ; - � , , - - ? ? � � - , - ? � , , � , ? � - - , ( - ? , , � ), - , ? - 8. 1 - 1% , .. ad valorem. , - 4% . , - , . , , . 2 , , - - . - 0,25% . . 9 1990 . 3 : � (GVC), . , 4 , - ( 1994 .) - - , - , . . , 5 � [Finger and Schuler 1999, - p. 24]. , 10 , , , - - 31 2002 . . 6 - 11 8.3 � - - 5 6 � - - - (52 2001 .) . 1994 . - (46 2001 .). , - 7 1999 . - - , - , , - , 17 � , ()- - - 10%. [WTO 1990]. 1996 . - , , - - , . 100 - - (2,8 . ). 1997 . -,- (: - . , - -). 2002 . - , 12 - - 10 , � [WTO 2001, pp. 5�6]. 1,5.(: 12 , - - ). - , 2003 .; . - , - www.wcoomd.org. , 13 . � � � -, - 8 , : (.: www.cbr.gov.pk/newcu/portals. - htm). - (Assessed Values Evidences) BDV [Customs Cooperation . 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The Interna- Prossesed. 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 , �- , , , �, , - - , , : , - , , . - ,,- , , - , . � . - , , , , . - - , , , , . - , . - * , , , , , . , - (deflection � , � �), , - . 9. , - - . - . - ,; . - . .- - . - - . , , , . - � � . , . - 50 - . , , . , - , - , - , - - . - . - ,,� : .. , ? . , , - , - . - . - , , - , - , . , - , - ( , . - - , - ). , - , - . - . , . , , - . , - - . . - - � ( ) - (- ( D1 ) ) - : - ; . ; - - (change of tariff - classification; value-added; specific manufacturing , process). III. , () - , - , - - , (, , ), , . � � - , - . , . - , - - , , , - () (HS 210320), (), - ( 190) , ; - 200290 (- . , , ). , , - , . , , , , - (..- , - )1. ( - : ), , � , (HS 2203). � (HS 6601). 2. , , , - � (HS1905), : , . 11, � , - � . , - ( , () , - 8514), , - . , , - , , , , ( , - , , , ), � , , , - �.,- , , - , , , - , ; . , , (HS 8419). - - , �� . ; � - - - , , , - ., . - , - . - - , , - . . , , , , ,- , - - . . 9. , - ,, ,, , , .- , - � , , . , � , . , , , , - . ,, . 9..1 (. 9.) - . - - . , - . , - , , - - . . � � - . , - . , . , , 1996. . , , , , , - , , , - , , , . , - . , - , - , , � �, - - � � - . , - , , - , . [Dehousse, Ghemar, and Vincent 2002]. 90 XX . - , , - - , - , ( . /), - , , , - [Hirsh ( ). 2002]. - , , - , - , , , . - , - , . , - � , �, - - �, , , () , , - - �3. . III. , - . 4, , , , , - . . ,- � - , , - , , , . - ,,- - D1.- . � - , - , . - - . � , � - - � . , - . - - , - , - . . - - . - 1988 . , - - � - . - . 1947 . � , (- - ,)� - , . , , 1951.- � - . , . 1953 ., , - � - �, 1989 . - . - , - , , - , . - 80 ( ), , , 1997 . D1 D3 � . - , - - 0 9. , . - , . , � - . () . � - , - - , , - . � , , - [Croome 1995]. , - 1990 . - , . , (, � - , , - , ), - 150 ( , ). . - � - - . 1990 � .; , - - . . - � - . . - , - , ,, [ImagawaandVermulst2003] HWP . � - :�,- , . , - - ; 1995 . TCRO - 1995.- , - (TCRO) , - (CRO) . - CRO , (HWP) - - TCRO. . - , HWP ( 20 ). (- - 3: ): ��* , � - 6. (, TCRO � CRO 1999 . TCRO , 500 1241 - , , - ; 486 , - CRO7. HWP - , , - TCRO - ). 8. 2002 . � * product-by-product���,�� - ( .) III. , 94 �- , �HRO 9. - , . - HWP , � - - (CRO) ( 9.4). - , , HRO. 1 10. - , HWP, , . : - . , , - , HWP? - (, , - , ). , . . , - 2 , , , - . ( - - , - 1 2). ; - , , 2. - , 3 ( ), - - , . , . ( 9.2) , C. � - TCRO � - . � , , �. - , , - , � , �, ( - � , ). - . ;- , , , , . - , , - , , - C . - , , . , , , . , - , , - , , - �� () �� . 94 - (), HRO 69 ( 75%) , , , (45 ) � (24) [WTO 2002c]. - , , - . - . � , - 10% - , - , - . . 9. , . , - - HRO.- - - . - - . � , - . - - , , - - , . - - - . , - . , , , , HRO - . . , - , 41 � . , - - 11. , HRO HWP . (), , , - : . - �- � � , - . - , , , � , - HRO. � � � , - . , - � - , � HRO . , � TCRO - . - HRO, - , - - � , . HRO - - . , - � , . - , , HRO, - , - . , - , - . , � , - , . III. , - , - , - . , - . , - , , - , - , .- - , , � - . ,�,- , , - , , - . ( ( ) . - 9.1). . , , - , , - , - - , - . - , , , , 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%, , . - , - ( , - , ). ��,- . - , , , , , , - , . , . . - ,- , , - , - �� , . - . - . ,- - , - . , - . , . , , - - (ANZCERTA), - (HS 870321) - 8703.21 , - () , , - (), 50%. , , - , . III. , , . - , , , - ,,- , . , ; , - ; , . , , - - - , , , , , . . , - , - ( 74 83 - , [WTO 2002]) - - , - , , . , , . - , (cumulation),(- . ) (tolerance rules) (absorption). - - . (duty drawback) - (outward processing) � � - (HS 5208), , . (HS 6105). - 65% ().- . - , - - . - , - , . � , - , - 60% ( 40%). , - . , , - ( , , ,), - , - , . 12. : , � (HS 9502) - ( ) . , - . , 50% . - , - - - , - . , � .. , � 60%, , - (- ) , - , , . . - ,, , - , - - ( ), - 9. , . - , , , - 13. - . , , , , - , � .. - , - ( , ), . , - . , , , - ( ) ( , - () , - , .. ) - . - , , , - , - . . - - , ,- , , , , , . . (- , - )[UNCTADandtheCommon-wealth , - Secretariat 2001] , - - . , - . , - , - 25�35% - , � , � 65 75%. , - - . - , - , , . - . , - , - , , - ( ), , () . 20%. , - - , , �, - , �, . , 9%. , - - , , � � , (), - (), (Andean , - Community) , (). - . - , , , . , III. , , - ( ),- - . , � . - (), . - (), - - , 25% , 25% 50% , . - . - 50% , , - , - . 40 , - , , , , - - �� (outsourcing � � �). - ( - 25% ). - , . - - ( , , , - - 40%). , , - . , 50% , (, - . � ). , , - (), de minimis. , - , de minimis, - . , - - , . . - , ; , - , ; - , - . - , � - . - , � . - , , ANZCERTA . . - , , - , � . - , , , - , , , - 7% . - ( , 10%, ). . - 15% - (, , ), . , ( ) , , - - 9. , - . ( , - ), , - , 10% - , - . , , ,- - . , - , - , - . - , , - . - , , , . - , , - , , . , , , . ( �� � rollup). , , - , . 9..1 (. 9.) - - , - , - - - . . , - - , . , . , , - 20% - , .. , 30%, . - . , - . 100% . . 20 - , . � ; , - , 100% - . , - ( �� , - � roll down). , . - , - 240.9.2 - - . . . , , - , - , , - , , (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, : �. , - , . , , , , (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. , , - , - �� � . - , , � - , - 16. , , , �[Palmeter1997,p.353]. - , , - - . , ,- . - , , , - , , . - , � - - , , - . . , , . 9..1 , - , - , - . , - . , , - � � (- , - ) - , . 25 60% ( - ). . � , , - , , - 35 , . 55%. , � , (HS 39) , - 50�60%- - ( - ). - , - - , . [Hirsh 2002]. , - ,- (HS84),- - , - - , 35 45% ( ), , � .. , - - - , - , . 25�35% ( - ). , - , , - ,- ; , - , , Izam (2003) - . - ; - III. , - - , . , - . 9..1 , - - , , (). . , - , , 18.- - , , - , , - , - . , - , - . , - - , � - , ,,. . , � - , , - 10% . , � , 15%. - , - � � , - 17. . 9. - , . . , - ,- , - , , , ,- , - . , , - . , , . , - . , - ,- ,- .- . - , , . , , - , , ,- ( - ). , - . - , , . - , - . , . , - - , , - () - , . - ,,, , . , . ,, , , - 9. , - , . . , - � . 99% - , - , - . , , - - . , - , . - �(76%1998.96%2001 .), - ( - , , ). , , - . . , . - ,- , , - - .,- , , 19. 50%. , (Sapir, 1998) , 1994 . - 100 , .. , , - 79% - . - � , � �, 38% , , , . . 3,5 , , 20% . , , - . , , , - , 70% , - , . 2001 . ( , 70%- , , ) 20. 31%. 2001 . - (�, �) () 47%. , - , , , , , 2001 . 36% - . (Brenton, 2003), , - , �- ,- � 7,7% , . - . - - , , , - , - 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, - , - . , , . , , , - , 4,2% - - , 2008 . 7%21. , . [Cadot , et al, 2002], - 9. , - , , , , , - - . , . - , - . , , - - , , . , - , - . [Flatters, 2002; Flatters and Kirk, 2003] , - - . , ? - , , - . , , - - , � - . - - , , , , - , �. - COMESA. - - , 35% - 60% - , , . . - , , . , . - , - ( ) - , , . - - , , - - . . , , - ,- - � - , - . , - . � � , - . . - - , - - . . - - III. , ( )� [Flatters and Kirk 2003, p. 7]. (Flatters,2002), , � � , , SADC, - . - - , . , - ; . , - . - , . - , , , , , - - . , � - - . , , , - , .- . , - - , - - . - , , - . . : - . - , - . - - . . , - - , . , , , , - , - , [Flatters 2001]. - , - 2�3% - , 22. - , , , . , , - . , - , - , . - - , - . - 9. , 9.1. , , % , % 66 88 90 91 . WCO and World Bank Survey of Customs Directorates 00. , - , - , - - , , . . , - - , - , , . , � - , , . - � [European Commis- sion 2003]. , . - - . , ,, , . , - , , - , - , . , - , , - , - . . . . - - , , - . , , , - , .- . � 161 , 63 (.. 39%) . � - , (43%) , . . - , - - . , - , (. , - . 9.1). 23. III. , 9.2. , % . 9.1 , , � - , - - , - - - ,, �, % - . 52 73 , - . WCO and World Bank Survey of Customs Director- - ates 00. , , . , - - - . - . - . , , , , - . , - ,- . - , - - . . 9.2 , 52% , , , - , - , . - - - , - , . , , , - . . , , - - � . - ,, 88% , . , - . AGOA(- , , () ) , - , (- , - , , - . , , ). - , - , - , 60 - . 9. , . 9.1. COMESA IGAD * * * * . . AC SADC * * * * * * * * 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 ( ) . . - - .,- , - . - - , 42% . (55%)- - . , , - 12 . - - - . - , . - � � - . - , - - , , . . , , de minimis, ( .: Breton 2003). III. , 9.3. , , . , % , - , , , - - , , � . - - �, % , , - 48 , ,,, 67 - , , . WCO and World Bank Survey of Customs Director- . ates 00. , , , , , - , , - � COMESA, . - . . 9.1 - , , �� - . , - , . , , . 9.3 , - , �- , � . - . - ,,, - , . . , . , - - , , . - , - , - . , . , , , , - , - , 75% , . , - , - , - . , - , , . - , - - . , , - , , , , . - ,,.9..1, . 00 9. , , , . - , , - , , . , - , 36% - ., , . - , - 64 , - - - . , . - , - - , - . - , , , , , - - - , , , . , , . - , , , - - - , . , , , - - , , - . , , - - . , ,, . , , - , - . - . - - , , - - 3%, , , . . , - - . - . , - , , ,- . , - , - . , . - , , , - 0 III. , , - . - - . - - , - - . - , , . , � , - � - . - � , - , , ,- , - . - , . , - - . . � , , � - - . . - � , - - , . , - () - . , - - - . . � - , - , - � , - , . - 24, - , . . - � - , - , . . � . - - . - � , - , , - . - - - , - . . . - , - , - . , - . � , - - . 0 9. , � � - , , , , - . - - , - , , . - . 9. - , - - , � . - ; - , - , - . , , . - (- ) - . . ( , - - - ) � . - . - - . , - � - , , . - - . . , , - . - � , , , (, ), . - . , - . - , . � . - , - . . - - . � ( - , ) - - ( - . )? . � �, � � , �. , - , , , , (. .). . . 0 III. , 10 10 % 10 10 15 15 7 9 10 , , , , , , , , , , a (), (SACU) , , , - 30 30 30 30 30 30 40 40 45 % 50 50 50 50 50 50 50 75 65 60 50 40 60 65 , 30) 30) 30) 30) 30) 30) 50) 25) 35) 50 50 50 50 50 50 60 60 (35) (60) (50) (60) (40) 55 ( ( ( ( ( ( ( ( ( .� � .� .� .� � � � � � � .� .� .� , ) 2) 2) 2) 2) 2) 2) 6) 6) 4, (4, (4, (4, (4, (4, (4, (4) 4, (2, (2, 9. A � � � � � � � � � � � ANZCERT (NZSCE) C 0 9. , , , , . . . . � . . , 60 40 ; ; , 0 , . (60) , . (60), , (35) .� , � ; , , (4) (4) (4) (4) ; 00 ; � ; ; ; Suominen . ,, , . and , - . , , ; Estevadeordal � a; 00 ; � O A � � � � � � WT � � � . COMESA ,� � ANZCERT ANZSCEP S CUA . 0 III. , 1 96 (- , , , , , ), 1241 ( , � , , - ), 5000 ( , , , , , ). , , 2 - [WTO 2002b]. 12 � � . [Palmeter 1997]. 3 , - , - ; , - 35% . , 4 31 - - . . , 13 � - � . 63 - , 26 D1, 25 , - D28�D3.- � �. ,- , -. ; - 5 190 , , - (112- , , , ), 98% . ( ). 14 COMESA , 6 , - , ,,- 25- - , . . 15 , , TCRO �� - . 16.: Pricewaterhouse Coopers 2002. () 17 ( 9.2 (ii)), - , - . 7 (- , ) . , � �; 486 , - 486 . . 9.2. 8 2002 . CRO 349 486- 18 [WTO 2002c]. - 9CRO 2001 . . - 2003 . 94 Krueger 2003 . (1997)KrishnaandKrueger(1995),, . - , , 2004 . � � - 2004 . � 10 , - - , � , - - , - . Falvey and Reed (1998) , , - � [WCO 2003]. , -- 11 : , - , , - , , , , , - . , , , , 19 - , , , , , - - , , , , , , (), , , , , . - 0 9. , - , .: Inama 2002. - 20, , . [UNCTAD 23 and the Commonwealth 2001], , [UNCTAD 2003]. .- 21 , � - , � . 22.: Cadot et al. (2002) Herin (1986). [Cerre 2002]. , 24 - . Flatters, F., and R. Kirk. 2003. "Rules of Origin as Tools of velopment, Trade and the WTO, a Handbook . Wash- Development? Some Lessons from SADC." 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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 - : ,- ; , , � - ; ; , , - , , . . , - - , - . . - , . - , - , - , - , , . , , . - , - ( )1. . (exemption control) , - * � - , - - , . - . . 0 III. , , - . - - - . - , , - - , . � - , , , 2. . . . - 10. . . - 10.1 - - - , , - , . , - 10.1. , -- -- . , () () () , , , . - . , , , , , , , , , , . . . . 0 10. , . � ,- - () . - . - , , . , , . , - - , - . . - - , , - (des- . tination principle) , ,- , - . , - , , - - : ) , - , ( - 3. - ); ) , - , .()- (prior exemption) - . , -- - - (), (), , (passbook system), , - , , , (). , - , - . , , - , , - - - . - . , . , - - ; , , - . - - , , , . - . , - , - , , , ( . ), , - . - , , - - , . - , , . III. , , - , ( - ,- , - ) , , - . , , . - -- � - - . - . - , . , . - , , , , , - . . , - . - - - () � , - , , - . - , -- ,- , , - - , . . - - - - . , , , : - - , - ; . , . - ; ( , ), , - �� - , - ; , , , , - . . - - , , , , - , - . . , - - - , - - . - , - , . - - ,- ,- . - . . , 10. , - - ; - . . - . - � , - . � . , - , , - , . . - , - . , - - ( � .), - . (. : - , - - , ). , - �� , - . . � . . - . - . - - . , - , . , - � . - . , , - - - , - - ; , - . - . (rate of yield) ( � . , - , , ), - - - . - - , .- . - , - , , - ,- , . ( - � . - ), , ( , ). , . , - : - . , - ,- , , , - - , , - , . . III. , - . , . - , , , . - , - , - . - . � . - - - , . . - � , . , - , , - , - . , - � . - ( : ). ;- � . , ; , , ; ; , , - ; - , - ,;- , - , , , . - 10.2. � . 2002 . - 50% . 82% . , , - , . 1996 . 70 . - 1985 . , - , , . , . , . � - . . - , , , . - 2003 . 90%. . , , . , - , ��, . - . � , .- , ; . . . . Steenlandt and De Wulf 2004. 10. , � . , - . : - � , - - . - ; , - - ; , - , , - . ( . - , - 10.2 10.3.) , ( - : ) ) - , - - , , -- , , . - - ; ) , - , , - . , , , , , . . 10.3. - . - � �, . , , - . � � , , - , () , . , . . , .. , . , . . , . ASYCUDA - . � � . �� , . � � , - , . , . . , - . �� , . : T. O'Connor, Director General of Customs, Fiji Islands Revenue and Customs Authority. 2003 . III. , - - � - , , - , . . , - , , , , - , . , - , 4. - . - . , , ��, , , . ,- 10.2 , - , , , - . - . , - , . . � , . 2002.() , - , . , . - , , - - . , . . . - 10.4. 2001 . . , , - . , 20% . , .. , , - . 12 . . , , . , . - , . , - . , , . 12 . - 10 . - , - . . , . - , . . . 10. , , , . � �, . , - (bonded warehouse) - . . ( . 10.3.) , . - , - - . , - , , . - �� ( ), , - -- . , , , 5.- , . . , , - . 10.4. . . - - : - - ; (), - - - ; - . , , , , , , , , , . - ; - , . , - - . . - , - , , , , - , , - . - . : ; , - , - , . ; , .. ,- , - ; , - � . . - , - - , 6. - , , .- . , ; , - - - ; - , . . , - , , - , - III. , - . (. 10.5). , - , . , - -- - ; , : , , - � , - 7. - ,, , - , . - - . 8. � , - . , - - - . . , , - , , - 10.5. (), - (), .,,, , . 3400 , . 700 , , , , , . . , , . , , � , / , . () 75% . (), - . , , . - . , . - . , . - ,- 3,2 . . , 1999 ., , . ( 20%) ASYCUDA++. - , . , ASYCUDA++ - , . . Thomas, January 2003. . . 10. , , , - . . � - . - - . , : 4% . � � ,- - , - , ( ) - , , , , , , - - . . � - � - , - , - -- , . , - , - . , , , . , - , . , - . , - ,- , - - . - , / , . . , - 9. � - / (- ( /) . ). , , - - , . - , - , / . - , - , , - , . . - ,- , . , - , , . . - - - . , - . , III. , . - . - . - . - . : - � . ( � - ) . , , , - , . , , , . - . - � , . - � , - . - - . . . - , : . - - , - , ; - . , ; - , , , - - , - . , � - 80% , , , - . .- � - , , , , . - , . , - , - . . � - , , ,,..- , .(- , ). , , , - , � , 10. , - � , . , - � , - , - - , , . , � - . � , , . 0 10. , � - 13. , . - , - , (). .,- � - , - - - 14. , - ,. , - , - . , , � , - , 15. ( - - / , , � , ). � - � , 16. - , , - ( ., , ; - . 10.3) . , - () . , , , 11. - . , - , , - - , , . - , 12. , . - - - . - . . , - - , - , -- - ; - . , ; - , ; . - . - , - , , - , - . , . . III. , , , - , - . , . , , - , - - . . - - , , - - . , - - . . , Warr (1989), - - - � , - . - �� - � - . - . . - , 10.6. 2001 . - , . - (ASEZA). - , . ASEZA , . ASEZA � , - ,, ASEZA, . . � , . - , . , - . ASEZA � , , , . , , , . . - ; , - . : � . � ASYCUDA, , . � , . : � , - ; , � �. � , , , . , . . Harrison, Mark (2003). . 10. , (. , 10.6). - (, � - , ). . , - - , , . - - , , . . . , - , , , - ; , , , - . , . - . , - - . , , - -- - . . , ,- . , , - , - - , . - � - , � - ( , ) 17. . - . , - - ,- . - - , . , - , - - , , � - . - , . , - - . . , - , - , , - . , , . - , , III. , - . - . - , - , . : . - � � � , - ; , - � ; . � ( - ); , - � ; , - � ; , � ; , , , � ; 1997--1998. � , 18. , - . . . - - , - , - , . - . , - , , � , , � - . - , , . � , . - , - . , , - - - . - . , - , - . . , - -- , - , � - ( . ) - ( , - ),- , , - - , . , . - 60 - - , 80. . - , : � 1982 . ... ,- - , , - , , . . - ( 8 ) 2 . 10. , ... . 2.- - , . 300 50 [U.S. Customs Service : 1996, p. 2�1]. , , , -- - ; , , 2002 . (. 10.7) ; ; , - ; ; - . - , , , - , - , , - . , . , - , . , . - - . . - : . � � . . , - � - . - , - , (, ). . � . - - - , . , - , . , . . 10.7. - . 18 2000 . - . , , - . , , - , - , , . , , , . , , - . , , , . . Ue-srivong, Chintana (2003). . III. , � , - , - , - , - . - . , , - (Admission Temporair � Tempo- , - rary Admission- .). , � - , , - , . . , - � - , : - . , - , - ; . ; , , - - , ; , - , ; - . , , , - . , , . (exemptions) - - . 11, 20. - , ,- - . - - . . , - , , , - , , 21. . - , , . . - - . , - , . - - , - . , . 10.1. , 19. , - � � , . - . , , . - - 10. , , , - . - . - . . � - , , - , - . , - , ; , ; . , , , - - ; - � - . � �� , 30% , , 50%. . , , , - - . . - - . - - , , , - , . , - - , - , , , . - - .,- , - . . . - . - , , . . - , , - , .,- , ,, , , , - , . ( . .: Zee, Stotsky, - and Ley 2002.). . - , �� - . , , (- , ) . . - III. , . , , - . - - - , , ., . . , - - , , , . , , - , . . . , , - ,- , , - . - , -- , , , - , - - , , , . , . - - . , - � - , �,,- , . , , - . , . - , , , . . - - , , - . , . , , , - , , , - - . . . - . . - . , , (). , - , - , , - . - , - - . , , , . . , - , . - - , , - , - , - . 10. , , , . - , - , , - , . , - , - , . (, � - ). - , - , - - - , , . ( ), - . , - , , , - , . . , - , , , - . - : ) - - , , - - , , . - � . , ; ) - .: - , , , , , . ,- , . , � . - , , - (- . , - , , , : , � - ..). , , , - 10.8. - , - . , , - , ; 36 . . , , , - , , - . - ,, , . . Steenlandt, Marcel (2003). . III. , , � - , . . � . , - , , , - . : . ; , , , - - ; - . - , ; , - (. 10.8). . � . - , - , - . . - � . 1998 . ,- . , � � () , , - , . . 10.9. . 1998 . , . .- ( 12), . . � . � (- ) . ( ), , ( ) , - (Mining Code). � :) , - , ) , . . 1. SGS , - , . SGS . SGS - . . 2. . - . 3. : � SGS � �; � , . .- , () . 4. , - , . , . . Finateu, Emilie (2003). () . 0 10. , � . - - � . - , , . - - . - , , - , . - . . - . - . , - , , , : . - � , - , - . - - . , - . - : , , , , - , . , - - , , . - , , - - , , - . ( , , . - , - . ) (, ) - - . - , ( �) - . - - , , . - . , . � - , - . : , - - - . , - � ( - , -- , - ) ( , . ) � . , - - - . - - , , , , , III. , , , , - . - , - , - - (, - , ) - ( - , . ). , - , , , - , - . . - , - . - - , - , , . - � - ; - , - . - . . - - . � - . - � - , . , , . - , : . , - , - -- , ; ; - , - - - / . , ;- - , , - , . - � . , - � - , - - , - - . , - , , , , . -- - , - . , , , , , - , - . � - - . 10. , - . ( , ,); . : , - ; - ; , , , ; , ; , - - . 10. , � - - - ,- ? : � - � - - , - , � , / ( )? ? � � - / , ; , , ? ? � - � - , - - , - , ; ( - ? )? � � - - / , ? ( ) - ? , , � - ? ( ) � ? ; � - - ? (, - � - - - ) ? - ? ? III. , 1 - , , , - - , . - . - 7 �� �� (relief) (drawback) , - �� (exemption). - , - � . � (duty relief) , � �� (refund). (exemption), - 8 - , . , : - - , , , , - , . , - 2 / , - . : , ,- (Specific Annex) F.1 - ; D.2 . , E.3 , . , 3 , . , , , - . . 1990 . 4 , , - 10% ; , . - . . 9 TaxNotesInternational,- - - , . . - - , . - - , , - 200(2,8), - - , 1 ( 14 ) [Tax Notes .- International 2001, p. 76; 2001, p. 168]. , 10 , , , , , , (- . ) , - 11 - -, . , , - 5 - , . , - 12 , - , . , , - , . - , . - , �� ��. , . , - 6 , , , : , - , - , . ; - 13, , , . 14, , , - . , , - ; ; , . 10. , 15., D.1 (Specific Annex); : Madani 1999. , G.1;� - E.1.- - . (bonded wharehousing). .:Warr1989., 18 - , ,- - . 19 -- , - - - . . 16,, 1971. , , . (Convention on International Transit of Goods) - � � 1991 ., - - 1992 ., 1975. (Convention on International Transportation by 1993 . Roads), TIR. 20 , , .3 (Specific Annex B.3). , 21 - . 1995 . . -. , 17 - , - : - . 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 TIR. 246 . . . . . . . . . . . . . . . . . 251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 11.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .239 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .257 11.2. . . . . . . . . 241 11.3. ASYCUDA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 11.1. 11.4. SafeTIR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 11.5. . 238 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .251 11.2. , 11.6. TTFSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 11.3. . 241 . . - , , , , (- , , - ). ; , �- . � . , - , , - , , - . - . , . , - . . - - - , , , . , , , . (landlocked countries � , , , �� � .) , �� - , , - . . , , - () , . , - . * , , ECORYS N. V., , . 11. , . , , , - , , - , - 1. - , , , � , �. . - - 2,31�- �16- . , - (HIPC); , 20 50 . - . - 3 , - . - - 4, , �� , - 50% , TIR. 60% , , - . , , - - . - . . , , , - 1000 (1600) 7000(10000). � - . , : - 100 - . � . , . 11.1 , , - , , - , - . . - , . , - , . . - , - 2003 . - - � , - (International , �� Ministerial Conference on Landlocked and Transit , Development Countries). : �- . - , , - - . , , , , , - (- � [UN 2003, p. 4]. - ) , - - - . 5. � , , - , , - . . - III. , 11.1. , . TEU* 1610 4100 /** 2380 + 48% 4870 + 19% / 1815 3025 2460 2615 + 44% 3835 + 27% 3260 + 32% 1520 / / 2560 + 68% / / 1380 1350 2000 3880 + 181% 3850 + 185% 4500 + 125% 4530 + 228% 4500 + 233% 5150 + 157% 3250 + 135% 3220 + 138% 3870 + 93% * TEU � () (twenty-foot equivalent unit). ** / � . . . . UNCTAD 00. 11.2. , � � , , � � � ( TIR) � � , , � � � TIR � TIR , - � � , , � , � , � . UN/CEFACT and UNCTAD 00. 11. , � () 6. ; � - - , - 7. , , . - ; � , , , - , - - . , , , , - . . � � - . - . � - , 1982 . - . 1 - - , . ; , - ..11.2 . , . - . - - . , , , - . - , , - . - (. 11.1). : - 11.1. , - XII�XIII . , (carnets) . - . . XII . , - � � . , . - , . , . . - (. �acquis � caution�; ), - . XIV , - . - . , . � �. . . Favier 1971. III. , . , . - TIR, , - . , . 11.3. V - , � - - , (), �. � , , , � - . , - . , , - , - , - - . - , , � 8, - - , , , . - � [Grosdidier de Matons 2004, p.16]. , , 1982 . - - , . . , - . . - , . . 10 . , � , - - - , , . � , , [Grosdidier de Matons 2004, p. 24]. , . - - , , , 11.2. . 4 9 . . - , - , - , ( 5), , , - - . ( 7) - ( 9). , ( - , , , - - ). - . , - , , . , , - , , , - �- 0 11. , 11.3. � () , - , , , , - . - - . - , - �� . - , - , - - ( . , - ) - - . , - ( () , , ) , , - , . . 11.2. � : ) ; ) ; ) ; ) ; ) � , - ( ); ) �. . Revised Kioto Convention, Annex E1.www.wcoomd.org. III. , �- , , , - , , . . , - . . , - , , . , ( ). . . , � () - , . , . - , , - . (principal � ) � - , - � , . , - � - - . . , ()- , - , ; - , , - , , ; . , - , 100% - ; . , - , ; - , , - . 30% . - � , - - ( ) - , - . TIR , . . , , , , - . . , - . , - ; : , � , , . ; � , - - - ; . � , - � � - - (). , - ( - ; ) , - � (). , - . - , - , - 11. , , , , - . , - . , () - . - - . - � 1 3 . () - , . - 4 - , - . . . � 2 6 - - . . , - 4 , � , - 6 - , , - . . � 3 - , - . 4 , ( ) - . - , - 1 � - .- � 3. 3 - . : , . � 4 - � 2 . ( ) � - - , - ( , , . ). , - . 11.1 , . , , - . - � , - . , - - - , - . , , . . � , , . . , - - , , , - 12 . . , - . , , III. , . 11.1. 1 2 2,3 4 4 � � � �1 �2 . . , . - . 20 - , , . , - . ; - , , ; . - . - , ( 4�6 ), - . . , . - , - - , - . , , - - . , - , . - . - , . , , . - 11. , , - . - ( ). , - , - . . - . - , , - . , - . . , . . , , - . � - - - - 9. - (), . . ASYCUDA (. . 13). . , - - . . - . , , - - . (NCTS), - - . , , () � - . � ASYCUDA, - . . MODTRS - - , - ASYCUDA++. - , - - . � TIR. , . - - - , - . ,, , - - - . , . , - . - , , , . - , , - , , , . , , . - ,- - . , . , , - , , - . , . III. , ,- . . ( , GCNet - TIR. ). ASYCUDA - TIR , - , - TIR (1960)* ( 11.3). , - . - : - TIR . TIR , - (), - , . , - - - , . , . , - , - , - . - TIR - * UNCustomsConventionontheInternationalTransportofGoods under Cover of TIR Carnets 11.3. ASYCUDA ASYCUDA - , � (Wide Area Network � WAN). , , . , - , , �� .- ASYCUDA++ , , . . - . ASYCUDA (MODAAC) . , - . , . , . � . - (). . � , . - , . , (1). 1 () . - 1 (Gateway) ASYCUDA. , . � . - , . 1, - . 1. , 1 , . . . UNCTAD 2003. 11. , , . TIR TIR . � .- , TIR, - - - , , . . , , , . TIR. � - - . , - 50 . . 200 . . - , . , , - . , . - � - - . - - - (). TIR, - , . � , - � ( ) TIR . - . - � TIR (regular carnet). , - � () TIR. TIR, 1987 . � - - . - - , - . - . , , . , TIR � TIR /- � - , 1994 . - , TIR. , - , . - TIR . , TIR3.1952. 2,7 2001 . , TIR; - , TIR , , ; - ( , - , - , , ), . , , . TIR - TIR , - - , - , . . , , , . , - . - TIR , TIR , , - . - . , III. , 11.2. TIR - - � . 1 1. 2 2. 3. . 4. . 5. . 1 2 . . , TIR . () ( ). . 11.2. ( ) ( - ) ( ). 1. TIR - - TIR. . - TIR (TIR carnet) . - . � � - TIR(- , ,- . , ( ), - ) . - TIR ( . , , ; � - ()- ). - . TIR . . , , - ,.- . 11. , 2. TIR , , - . . � , - (), , . - ,- - . . , - , . . , TIR - ( ), - . . , 5. TIR - . . - , - TIR - TIR TIR. - , , - . . - . , - TIR, . , TIR, - . TIR, - . , 6. TIR - . , - . , - - TIR. . - TIR (. ., ) . - . - , , TIR.- . TIR . . - 3. TIR , - TIR, . . - TIR - . TIR, - - . , . - . - - ,- , TIR - TIR. - . , TIR () . , - . . TIR . � � - 4. TIR - TIR. .- TIR - 7. TIR - . III. , TIR - 1992 . TIR � - . TIR �, , . - . , TIR , . , TIR - ( ) - , - . - . . TIR � - , TIR, . SafeTIR, - (. 11.4). - . () : . - � - . - , . , � . - � . . - � , - . . . , - , , � - , , (. 11.5). 50 . . (- , - TIR ). , � TIR - , � - , - . . � - - ( , . , - � - , ). - � - . - � - () - . , . - 11.4. SafeTIR SafeTIR , - TIR , - , TIR. SafeTIR TIR , , - ; � . . . IRU www.iru.org. 0 11. , - ; . - , , TIR . - - TIR - , . - - : , - , , . . - - . � - . - , . TIR, , TIR . - ,()- - - - . , 16 1982 . ., - - , , TIR. TRIE. . - . , TRIE , - . 70% - - . , - - (- - , ). - [N'Guessan 2003]. - , - , 10. 11. 11.5. � , - . : ) , ; ) , ; ) - ; ) . , - . , . 35 , . - : � ; � ( ISO), ; � 32 , . . Guidelines on Application of Information and Communication Technology (Kyoto Convention, General Annex, Chapter 7, Appendix 9). III. , , , , � - , - - . (COMESA). - TRIE, - . - - , , - . - . . , 2001 ., � - 15 - , - . COMESA, AC,... ,- . , - - � [InfraAfrica, Ltd. 2001, p. 45]. . , - , : - : � ; � - � . - ( � , , ); (SAD). � ( � , ); � � � (onestop). - ; � (- � - , ); �. , � . . � . - . - , - . , - - . COMESA , - � TRIE - . , TIR, - ,,- , . . , , , � - - * , , (). � , - - , (). . - � COMESA, , 2 , , , , . , - , , , , 200 . . . - * Framework Agreement on Facilitation of Goods in Transit. , . 11. , , . , - - - , , - . . - , . - - , , , , . . , - - ( , - , - ), . , - : . � - - ; � ,- (), - - , , . . , , - . , , � - . , - � , ; , � - � - : � , - COMESA; , � - , - (), , (), 30 - 15 . - / . / � [UNTAD 2003, p. 13]. - � , - - 1993 . . � - , , - (- . � �). - - 12 . - . . - ( � 53 120 . ) 1999 . . - - (WBCG).2003.- , - 70 , . ( 14 ), - III. , . - � - . - � - . - . � - . (TTFSE), � - , . ,1998. - - . � - , - , - ; - . - 2002. . , - , , , , , (. 11.6) - . . , - TIR, TTFSE - . TTFSE , - � �, , - �� � , , - , . - . � - - - . - . TTFSE � - - . . - 11.6. TTFSE , , , - . - , . , , - ( ). : � , , 15 ; � , ; � ; � ; � ; � . . TTFSE report 2002 at www.ttfse.org. 11. , (. - 11.6). . (, - , - ) . , - TIR. - , , . , - - . : ; - ; , . - . - - , . - , - . . - - . - : , - � - . - � , ; � , - . ; - � ; ; , - � , . TTFSE. - , . , , . , - � - , , , - , - , - , , , . . , , - . : , - - . , - - , - . - , , , , - . . - - . , - - . TIR- (National Trade and Transport Facili- - tation Committees) [UNECE 2000]. . , - III. , - - . , , - ,,- , - . - . . 1Lakshmanan (2001). 7 Amjadi and Yeats (1995). 2Faye and others (2004). 8 , - 3 31 - - : � , ; � , .. / � , , , , , , , , , . , , ; � 9 - , -, , -- , - , , , , - , , , , , , , , ; � , . - 4Limao and Venables (1999), Amjadi and Yeats (1995). 5 - ; - . , ; - ; - . 2000 . . - 10 , - TIR, - . , , , , ( - ( � ) ) . 24 , - ( � ) � 36 - 11 � �, Ngaoundere - , - ( � ) � Birgain - , 36 , ( � ) � 24 . - 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. 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Geneva. 12. , * 259 . . . . . . . . . . . . . . . . 265 12.1. . . . . . . . . . . . . . . . 268 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268 12.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .269 12.. . . . . . . . . . . . . . . . . 274 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .276 12.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 - , - ,- , , - . , .- , - - - . , , - - , , . , - - . , �� . . , - - - , , , , - . - . . - - , , : , - , - , , , - , . ; . , , - , , - , - . , 1373 ( 2001 .) 1456 ( - 2003 .), ,- . , - . , . - , , , - . * ,- . - , 12. , 1 . ., 2002 . , - - . . - - , - , , . , - , , . - , - . - , , - . - , . - , - . - , . , . , - , . . - , . , .. . - , - - , . - . 11 2001 . *, . - - , .- . - : , � , - . , - ; . � - , - , - - , ; - � , , ,- , , , (), , - ; () � (). ; - � - . - , - * Advance Cargo Information Guidelines III. , - ), - - , - . , (), , - , - , . . - 2002 . - , - () , - - , , - . . , - , , . . - - - , - - , - . , , - . - , - , , , , - . . - , . , , , , . - . - . , ,,- . - SOLAS ISPS. ()2 1 - , 2004 . , - - , - . - . 11 ; , , * 2002 . - , - **. - (RSO) - , , , - , , - ( . - 12.), - . , - RSO . , , - . - , ( , - , . * International Convention for the Safety of Life at Sea � SO- LAS. , - **International Ship and Port Facility Security (ISPS) Code. SOLAS,- 0 12. , - - . , 2003 ., , - . 1279 , , , 730 . . 30 . - ,- 17 . , : ( , 2000 . - 43 291 - , - ). , - . 963 - 509 - . - . 12.1. - , , , . , . . - , . - , . - , , . , . 2 2003 . - (CrimsonLogic Pte, Ltd). : . - , XML 96 . , . - . (DCS) . , (ACP) , - , . - . , , (, , ), , . , , . , : ) - ; ) ; ) ; ) , - ( ) ; ) - ;); ) , . . CrimsonLogic. III. , , , 4,26 . , 2,25 , . . C�TRAT . 12.1 , , . , - . - , , - - , . - - 3. CBP Smart Box. ,,- , - *, - (CSD), ( ). - . . C�TRAT - .112001.- - , - . , - . - , 2002 . , , (MTSA) - , - - . - . MTSA - � (ISPS), 24 . - . - , - CBP . . � 24 � (CBP) - - 2 2003 . - (C�TRAT), , 24 ** - ,, (CSI) - , 24 . , *** - . , 96 . - - , - . 2001 C�TRAT4 . , - , � �, FAK , ( ) , . , - . � � 24 2004 ., 5730 - , - C�TRAT. �TRAT - , - - . , � - �, - , . . 24 . - * he International Trade Transaction Model. ** 24Hour Advance Manifest Rule. *** U.S. Coast Guard 5. 12. - . 2003 . - . 2002 .; - - . , - , , . - 6. , - , , . - . , - , . , - - , - ; - , , ; , - , - . . - - . [EC 2004]. , . . - - , . - , - , . - , 7. , - , . - , - , , , , - , , , . . - , - , - , - . . � - , 96 . 28 2002 ., - - . 96 [Pluta 2001]. - - , - (). - , - , , , , 1944.�- , . - �. 11 - 2001 . - - , , - , . - - . . III. , 2002 . - , - . . CSTF - , - , , , , - - 188 -- - - . , - .- - , 10, , , - , , . , - - . . (ECAC), - , , - , - , , - , , . - - . - (16 2002 .), - , - , , - . - , 8. - ; , (). - 11, - 9. - . 260 150 ; - 95% - . - . (TSA) - , - , - , . - , - - [TSA 2003]. TSA , - . - , . . TSA - - , , (CSTF), , - . , . CSTF , - - , , - , 12. , ; (SSP), - - , , , - , . . TSA - - (ASAC) - , , , /- SSP . (U.S. Department of Homeland Security 2003). 1989 . Pan Am 103 (). ,- - , - , , - , , , . , - , , - . 2003 . ASAC - - . . �� , - , - , - , . . - - - , . - . - . � - � . 90 . - - [Sanders 2003], �- . �. * � - �TSA, - , - - , , - . , , . . , , , - ��- - - . , - . ( ) � �. - , - ,- . . - � � , - - * Operation Safe Commerce. . III. , - , - . - - . . , - . - - , , - , � , - , , � - , - . - - , . - , - , - , .- - , . . , - . - , , . - - - . , , , , - - , - , , .. - , , - .- - - . . , , - ,- . - , . , , , , - , - , , , , - . - . - , ,- . - . , - - . , , , , , , . , .,- . , - 12. - ( ; , - ; ). , , , - . . , - , , , , . , - - , - , - , - . . - . 12.1. , . - - - . , . . . , - - , - . , - , . - . , - , , , - , . , - . , - - ,,- . - - . . . / - . - , - , , ; . - . - . - . . , - , . , , - . - - , - . , - . , - . , - - ( - , ) III. , 12.1. � , � - - - � , , - � - � , , � - , - , , � � , , - , ,- � ( - ), - , - , � , - , , - � - - (, - � ) . U.S. GAO 00b. � , , - - . , - , . - - , , , 12. , - . . , - . - - [WCO : , 2003U.S.GAO2002b]. () , ( . , - ). - ,, 12. 12.2. , , , . 50 . . - (WMD), , - 10 . . : � � . - � - ; - � , - , (EDS) .( � ,) � � ; ( , - � ) ; ( ) - ; (- ) ; ( - , ) ; . . 1 . , - 2500 . . , - . - , - . . . , - , ; - . , , . 15 . . . . ( ) , . , - . 100 . , ; - , , . - . ; - , - . , , , .0,5.3. , - . - . - . ; - - . 50 . 1 . . . ; (- (CCTV) - ) . , . - . - ; CCT � closed-circuit television; EDS � explosive detection systems; WMD � weapons of mass destruction . U.S. GAO 00b. III. , . . 12.2 - - , - . . - - - . . - . - . - . - , , - , , , , , - , , . . - , - , - - . , , , - ; - . - . - � �. , , � - . TSA, - , , - . , , [U.S. GAO 2002a]. . - , , , - - . , , , 2001 . - , , , - , , . , , , . - , - ( ), , , - . , - ,- ,- , , - . - , - , . . 1 2500 . - . , , , - , - - ,, . - , . 0 12. , , - , - , . - , - . . - , , - - , , , . , - . , , - - . , - - . . , - , , - . - , , . - - . , - ,- . , - , , - - - , - , - . . , , - ,- . , - , - . . . - , - , 5000 � 8000 ; . - - - . , - - . , , , - . . - , ( ). ; - , , , . - . , - - - - . . . - , , . , - , , , , , - - . ; � , - �. - , III. , ( ( , 100 ). ), , , . - . - , , - . - , . , , - - (K40), - . , , , 137 . 60. , . . - - . . - � - . ,- , . . , , - , - , , . . - , - , - - . . - 40- , , , , , - . . 10 - , - . . , 3�20 - , , 4�5 , . ; 50 , - . . - , - , , , - . - . - . . - - - . , , , - , , , , - , , . - . : - � . 40 , - - . . 7 15 - , . 12. � . - - , - , , - - . . - � . . , ,,- ; . - . . , , - , , - , , , . - - - . , - ,- - [Ra- . ven 2004]. , - , , , , , . - . - . . , , - ., . . - - . . , - - - , - . , - , , - , . , , - . , , - , . - . . - - . , - , . , , - , , - , - - , . , ( ) . - , .- , - , - - . . 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Brussels. 13. , . . . . . . . . . . . 278 13.1. . . . . . . . 281 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .283 . 284 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 299 13.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .300 . . . . . . . . . . . . 287 13.2. . . . . . . . . . 289 13.3. 13.1. . . . . . . . . . . . . . . . . . . . . . 293 . . . . . . . . . . . . . 282 13.4. . � �.. . . . . . . . . . . . . . . . . . . . . . . . . . . .295 13.5. . . . . . . . . . . 296 - () , - . - - . - , , - , - , , . , , . , , - , , , - - . , . - - - () - .- . - . - . - . - - , . , , - , , - . . - . - . - - , , . III. , . , , , . , , , , , - - . - . 70 XX - , . , - - - , , - . - . - , . - , - , . . - ,- . - - , , , , , , ,, , - - , , , , - . - - - . - . , - , . - . - , - , - . , - , - , , , - - , .,- , - , .., - , , . , , - , - . - - . , - , - - , � . , - , - , , . . , , , , - 13. .,- ( , ), , - , - . - - . , . � - , , - , , , - �. . , , , , - , - , - , . .- - , , ( [Appels and Struye de Swielande, 1998]. ) - - ; , , - - - . . - - , - . , . , , - , ,. , - , . , . - , - . . - , . - , , . , - . - - . , - - , - . . - , , - . . ; - () [Corfmat and Castro 2003, . - pp. 119�120] - - , � , - ; ... III. , , - ; - . , , - , - , - . . , - , . . - - ,, , - . - . , - 2003�2004* - , - - . [Dutta, Lanvin, and Paua 2004]. - , , - - ( , �- . , , �). - , , - , , , ,, . - - . . - - , , . , - , - - . - , , - . , , - , . - , . , , , , - , - .,- , . ,, , . . , - - - , - . , : - � - , ; � , - . - ; � - , ; (. � - 13.4), , - ; . * Global Information Technology Report 2003�2004. 0 13. � � - ; � , ; . � ; .13.1 � ; , , - � ; , . � - , ; � - , , - ; . � - - - , - . - . , - , , , , , - , , - , - . . , , . . 13.1 - , . 1 . , - - - - . - - . , , , . - . , . - . - , , , , - - : , � - . - ; - � - ; - � ; , � ; . � , - , - , - ; , � - - - , ; . � ( , - , ); . - � ; � ; , � ; � ; . , , - III. , 13.1. � � : : � : � � � � - � � � � � , � , , : � , � � � � � � � � : � ( ) � � � ; � : � � � � ( ) , � � , � ; � � � � � ( � � ) � ; � � � � ( (, , � : , ) � , � , � , � , , , : ) � � : � � : � � � ( � ) � � � � � � � , � � � () � � � � � � � � � : � , ( ) ( ) : � � � � () : � , . Hall, Alan (00). . 13. . 13.1. . Mort, Tony 00. . , , . .- - - - . . , , - , - , - , , - - - . . - - , : . , � � , , , - , , , - , , , - - , ; . � - - ; � ; III. , � ; - � , - - ; - � ; . � - 2: ; � - � ; � , ; - � - ; ; � � , � , - ; ,,, � - ..; � - ; ; � . � ; � , - ; - � - , . , . - , - , - , , . - . , - - - , . (DTI), () . - - ; , - , . , . ,- , .- - , - , - . - . - - , . . , , , - . - , , , - . - . 13. , - . - , , - � - . . , , , - - , , , , . , - - , - - . - . , . - , - - . . - , , - - . . . , - . , - : � : , - - , - . ; , ..? - � - , , - . . � , - - , - . ? , - ? , . � . - , - , . , - , - , - , , , - , - . . - � , , , . ( . - , ), ( , - ) - - , . . 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( - ,- - - ), , , - . - , , - , . - , . . - 13. 13.2. . 70 XX . ; . 1992 . - , , . , . 90 SADOC ( - ) SADOC, , . 1999 . , :)SADOC- ; ) SADOC, - , ; ) , . , ASYCUDA, - SADOC. : - , , , ASYCUDA; - , ASYCUDA - ; - . , . , - (UNIX), , - . - . , . - , . : � - ; � ; � , - , , , ; � , ; � . - . . - , - . . Steenlandt and De Wulf 2004. III. , 84 . - - - - . . - , - , .. , . , - . - , - . , . , , - () - . . - ,- (, - ) . , - , - 7�13% 5. . - - ASYCUDA . . ASYCUDA , ASYCUDAWorld. , � ASYCUDA Version 1 (1981-1984) . ,- - , - (). - . (), - , - ., - , , - . - . - � ASYCUDA Version 2 (1985�1995) . - , - . ASYCUDA . - , () - , - : , - - , , . . , (PRO- , LOGUE), , , , - - - UNIX, - , , , - ASYCUDA - , . , - - ,, . 40 - . 15 , ASYCUDA++. ASYCUDA. ASYCUDA4 (- � ASYCUDA++ (1992�present) . ) - ; - - - 80 - . , , 0 13. Oracle Informix. . ASYCUDA++- , , - , - ASYCUDAWorld, 6. � ASYCUDA++ - - , ASYCUDA .ASYCUDAWorld Version 2, - , - , ASYCUDA++ . - (DTI), - - , ASYCUDAWorld, . ASYCUDA++ - . . 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NET, SIF - Microsoft. - SOFIX� Microclear � - 13. � , , - , , - ,,,. - Microclear , . . NET , - - , Web , - , . 13.3. . 1996 . 1993 - . - 62 . (48 . ). 1996 1999 , , , , - . . , . , - . . - , , ,- . SOFIX/BILGE . SOFIX, SOFI. BILGE.- Bull S.A., , , . � � 1998 . BILGE 59 2000�2002 . Ko . (), , (WAN) - , , . , . BILGE Oracle, , , , , , , . - , , . . 1996 ., - . : � 99% BILGE, . . � 25% 9,6% , . (356 2002 .) , . � 75% 24 83% -- 48 . � , 42% ( - ). � 2001 . 10%, 73 , - . , , 2000 . . David Kloeden. . III. , Microclear - , , . - - , - . , . � � . Microclear , - . - , - ,- . . - , , , , , , - . , - . - PC Trade. PC Trade . TradeNet, - - , - . - ASYCUDA . - - . TradeNet - PC Trade. - , , (34 Novell ),- Windows 95 Networking. - (, . - ), , , - - , . , . - - ALICE. - - - - , , - . (Crimson C. ALICE; - Logic*)11 - (NET framework) TradeNet - Oracle - , . ALICE - , , . IBM - , , - - . ALICE - ; - 2004 . . . - , , , ALICE , , - , . . 1989. . - 1991 . 95% - TradeNet. - Bull , S.A. Bull S.A. , - * 2002 . "Singapore Trade Servi ces". 13. . - - - . . , - - (. , - 13.4). Orbus 2000 , , , , , (. 13.5). 13.4. . � � 90 , - , . - . : )(CrimsonLogic),,, ,- ;), ; ) - . . - . () (GCNet) - SGS 60%, 20%, 10% , 5%). 2002 . 2 .. . 2010 . . . . . - : � , , - ; � , ; � , ; � , ; � , - ; ; � , - , . . , , . . . ,90%.- . . . - , . . , , . - . - , , . . De Wulf 2004. III. , 13.5. . , GAINDE 2000. ; , - . ORBUS 2000. ORBUS . ( ), - ; ;. ,,,, , , , , , , PSY, - . , . , � � (�Direction de l'Informatique de l'Etat�) - - . ORBUS 2000 - GIE GAINDE 2000, , . , ORBUS, , - , ,,. 2004 . ORBUS 2000 - ; ( ORBUS 2000) . - . TRADE X / GAINDE. 80 - . - . 1990 . . 1998.,,.TRADEX. - . . - TRADE X; , . TRADE X . ORBUS 2000, , , . , , . TRADE X , - , . 2003 . 2004 . - , , - . SEPAY � . , , , (SEPAY), - . 2004 . . 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() : World Trade Report, WTO Annual Report, International Trade Statistics () , - , . . : FAO Statistical Yearbook, FAO Fisheries Reports, World Agriculture: towards 2015/2030, The World of Forests, � � (. - , ��) () . . - Tourism Market Trends, Yearbook of Tourism Statistics, Compendium of Tourism Statistics. , : WTOelibrary On-line () : , , , ,WorldHealth Report, World Health Statistics. . , ��. 1949 , . , , , , , , . , - , . : : . . : . . 10.12.2006 . . 60x84 /8 1 . 16/05 � � 101831, , , , 9 .: (495) 623 68 39, 625 37 70 : (495) 925 42 69 E-mail: orders@vesmirbooks.ru http://www:vesmirbooks.ru �� 127247, , ., 107