【正文】 。海關(guān)改革呼吁對貿(mào)易發(fā)展的新認(rèn)識，要求政治承諾以推動有時一些困難措施，必須從目前的情況進(jìn)行良好診斷。海關(guān)需要時間來適應(yīng)新的入境口岸服務(wù)和額外的時間，由于區(qū)域和雙邊貿(mào)易協(xié)定的太多，他們的工作變得更加復(fù)雜。通常，他們注重稅收征管和被最強烈的和有影響力的利益集團擁護特設(shè)的優(yōu)先事項。組織，如世界海關(guān)組織，世貿(mào)組織，聯(lián)合國歐洲經(jīng)濟委員會（歐洲經(jīng)委會），聯(lián)合國貿(mào)易促進(jìn)中心和電子商務(wù)（電子商務(wù)中心）和貿(mào)發(fā)會議設(shè)置了最關(guān)鍵的海關(guān)功能的標(biāo)準(zhǔn)。?關(guān)于原產(chǎn)地規(guī)則協(xié)定是WTO的倡議制定規(guī)范的國際貿(mào)易商品（第9章）的原產(chǎn)地規(guī)則的系統(tǒng)。貨物通關(guān)的因素是受如港口設(shè)施的質(zhì)量，各國際組織和貿(mào)易交易涉及眾多的越區(qū)切換。在履行這些職能時，海關(guān)將訓(xùn)練有素得處理和福祉那些在物流，貿(mào)易，運輸，法律等領(lǐng)域具有國際經(jīng)驗的專家專業(yè)人士補償。這些現(xiàn)代化、先進(jìn)的物流系統(tǒng)提供了公司的跟蹤以及監(jiān)控貨物從工廠大門到零售商店的能力。在一個迅速變化的世界，海關(guān)必須把自身組織成為貿(mào)易促進(jìn)者就像是一個預(yù)算收入的有效供應(yīng)商。來自組織內(nèi)部的因為它可能需要引入劇變（霍爾2002年）。隨著信息技術(shù)的介紹，在極端的情況下，擬議的修改可能需要裁減人員。這往往導(dǎo)致對貿(mào)易流動的嚴(yán)格控制，增加了誠實和不誠實的商人潛在成本。貿(mào)易界和民間社會往往游說，改善服務(wù)。改革將創(chuàng)造贏家和輸家，將需要政治承諾，實現(xiàn)這個項目。傳統(tǒng)主義和嗜睡是反對改變的其他因素。改革必須適應(yīng)眼前的局勢。有很多方法，工具和儀器的數(shù)字都可以使用。 but customs revenues are still a major concern of MOF officials. This priority has been reflected in many past customs reforms and TA initiatives.? Import tariffs are meant to protect domestic producers, who expect customs administrations to ensure that all importers pay the official import taxes to ensure a level playing field. On average, customs duties amount to 17 percent of the total import value in a sample of African countries, 12 percent in the Middle East, 10 percent in Asia and the Pacific, and 7 percent in the Western Hemisphere. Increasingly, import tariffs are being seen as an instrument of protection rather than of raising budget revenue. This is clearly so in developed countries where tariffs provide only a tiny share of total revenue and on average represent less than 1 percent of overall import value. Import tariffs in developing countries are high, however, thus hampering trade among developing countries as well as the petitiveness of the countries’ economies.? Trade facilitation has attracted increasing interest in recent years as evidenced by the WTO Canc and (d) assessing VAT refunds on exported goods will continue to require a high level of control over exported goods. Second, in all countries, customs will continue to collect trade data for statistical and regulatory purposes. Third, customs will continue to be responsible for effective and efficient border management to facilitate trade, a major contributor to the international petitiveness of nations. This will occur regardless of whether trade facilitation is formally incorporated into multilateral trade negotiations. As such, harmonizing, simplifying, and effectively coordinating all national border management requirements and mitments will remain priority responsibilities of customs. Fourth, based on a heightened awareness of the threat posed by international terrorism and transnational organized crime, governments will require that customs administrations take on a larger role in ensuring national security and law enforcement. To that effect, customs administrations are likely to institute a range of changes to systems, procedures, and even administrative responsibilities to increase confidence in the level of control exercised over both imports and exports. Security checks will increasingly take place at the point of export in addition to the point of entry.For customs administrations to effectively manage these sometimes apparently contradictory objectives, a wide range of new approaches, systems, procedures, and operating methodologies will have to be developed and implemented. Some of these are already beginning to emerge and are likely to underpin the future shape and role of customs:? The primary focus of customs’ attention will shift from physical control over consignments at the time of importation to postrelease verification using auditbased controls. This will require customs to adopt prehensive pliance improvement strategies designed to progressively increase confidence in the information provided by traders and in the accounting systems and processes they maintain. All regulatory information is likely to be exchanged electronically, and decisions on treatment of imports and exports will be made on a risk assessment basis. The pliance record of individual traders will be a key consideration as will the exchange of information and intelligence. Such an approach will facilitate the reengineering of core border management processes and regulatory requirements. It will also involve a new and more coherent relationship with traders, as well as increased cooperation at the national, regional, and international levels.? Countries will increasingly rely on a single agency to take responsibility for the entire border management process. This will involve the merger of a number of different border management functions under one administrative and policy umbrella. In some cases this will be achieved administratively, and in others virtually, through increased cooperation at the policy and operational level and through the adoption of information and munications technology (ICT) infrastructure that will allow traders to discharge all their regulatory responsibilities through one single window to the government.? Moves to ensure more effective coordination between the various government agencies charged with reg。 (b) imports will probably constitute a major tax base for levying VAT, and customs is well positioned to control the goods at the time of importation。 B. Sokol，The International Bank for Reconstruction and Development / The World Bank，Washington, DCObjectives of Customs OperationsCustoms administrations are expected to raise substantial revenue, provide domestic producers with protection, provide supply chain security, prevent the importation of prohibited or unsafe imports (for example, illegal weapons or outofdate medicines), and bat the trade of narcotics through the implementation of laws and regulations that are in line with WTO mitments. Customs administrations are expected to acplish these objectives both effectively (by achieving them) and efficiently (at the lowest possible cost to the budget and to the trading munity) without promising trade facilitation. Evolution of Customs RoleThe responsibilities of customs continue to evolve. Customs administrat