【正文】 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。 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 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 administrations are now increasingly regarded as “the key border agencies” responsible for all transactions related to issues arising from the border crossings of goods and people. Some of these functions are undertaken in close cooperation with other national agencies. The operational guidelines of customs cannot give equal weight to all functions constantly。有很多方法，工具和儀器的數(shù)字都可以使用。由世界銀行管理的稅收和海關(guān)管理項(xiàng)目中，良好的診斷工作被認(rèn)為是一個(gè)主要缺點(diǎn)。改革必須適應(yīng)眼前的局勢(shì)。充足的診斷工作海關(guān)改革不是一個(gè)案例“一刀切”。傳統(tǒng)主義和嗜睡是反對(duì)改變的其他因素。那些“輸”在一個(gè)成功的改革可能完全連接成為海關(guān)總署管理的一部分或者足夠接近它放慢改革的動(dòng)力或影響設(shè)計(jì)和實(shí)施改革。改革將創(chuàng)造贏家和輸家，將需要政治承諾，實(shí)現(xiàn)這個(gè)項(xiàng)目。根據(jù)研究表明，私營(yíng)部門的壓力團(tuán)體經(jīng)常是至關(guān)重要的，是用以促進(jìn)海關(guān)改革和監(jiān)測(cè)其進(jìn)展情況。貿(mào)易界和民間社會(huì)往往游說，改善服務(wù)。這些經(jīng)常成為國(guó)內(nèi)驅(qū)動(dòng)的改革陳舊