Monday, March 24, 2025

A book on: Customs Valuation Rules (نشر آیلار )






Foreword

The global trade is complicated in terms of compliance and security. International organisations and governments are endeavoring to facilitate cross-border trade and simplifying customs procedures. But protectionism policies and fraudulent activities of some traders make border controls a burden for Customs administrations.

Among the issues, customs valuation has been a paramount function of Customs officials. Customs valuation becomes an issue where import duties and taxes are calculated on an ad valorem basis.   

An ad valorem duty is one that is expressed as a percentage of value of the importing goods. Thus, how Customs authorities determine the customs value is as important to the importer as the rate of import duty specified in the national tariff schedule for the goods, as both, the customs value and the rate determine the payable duty. Valuation fraud is a serious problem in particular, in developing countries that have relatively high tariff rates and other ad valorem taxes on imported goods.

This book aims to present customs valuation rules and methods. It can serve as a handy guide for the traders, customs brokers, lawyers, customs officials, investors, students, and all those are dealing with cross-border trade activities.   

By: Abdolaziz Yousefi 

َA book on : Artificial Intelligence and Blockchain for Trade, Customs and Finance (نشر آیلار )

 

Foreword

Technologies that are discussed in this publication are known as Disruptive Technologies or Advanced Technologies have great potential to assist government agencies in better fulfilling their missions. These technologies can help Customs and other regulatory agencies to capture huge amounts of data that can be used to support the administration of regulations.

In this book, that is outcome of a desk research mainly from the sources of WTO and WCO, Artificial Intelligence and Blockchain technology are discussed and the use cases gathered with a hope to introduce the benefits of them to policy makers and practitioners in the field of international trade, Customs controls, and trade finance or cross border payments.

Artificial Intelligence (AI) is a field of computer science dedicated to solving cognitive problems commonly associated with human intelligence, such as learning, problem solving, and pattern recognition. Artificial Intelligence may connote robotics.

Machine learning (ML) and deep learning (DL) are both computer science fields derived from the discipline of AI. 

AI becomes “smarter” and learns faster with more data, and every day businesses are generating data that is like fuel for running machine learning and deep learning solutions, whether collected and extracted from a data warehouse.

Blockchain is a kind of database management system that has more features than a normal database. Blockchains decentralize control without damaging trust in the existing data; that is not possible in other database systems.

Parties involved in a transaction cannot share their entire database. But in blockchain networks, each party has its copy of the ledger, and the system automatically maintains consistency between the two ledgers. In most database systems a participant can alter or remove data, in blockchain one can only add data.

 

Blockchain technology is an advanced database system that allows transparent information to be shared inside a business network. A blockchain database stores data in blocks that are linked together like a chain.

 

We can use blockchain technology to create an immutable ledger for tracking orders, payments, accounts, and other transactions. The system has built-in mechanisms that prevent unauthorized transaction entries and create consistency in the shared view of these transactions.

It is obvious each technology has opportunities and challenges. So, the more we know about the effects, the best we can utilize them in the supply chain. 

Abdolaziz Yousefi (Master of International Economics)

Mojdeh Jalil Mojdehi (Master of International Commerce)

Mohammad Payandeh (Master of Software Engineering)

Aref Bavi (Master of Business Administration)

Tuesday, February 25, 2025

Abdolaziz Yousefi

 

Abdolaziz Yousefi is member of staff in Iran Customs Administration. He studied master of Economics, and teaches and studies Customs Procedures, HS, PCA, ROO, TIR, etc.