Fillable Reversing the trend: low cost and low risk ... - World Customs Journal - worldcustomsjournal

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World Customs Journal Reversing the trend: low cost and low risk methods for assuring proper duty payments Holm Kappler Abstract This paper examines the extent to which commodity classification errors may contribute to customs revenue shortfalls. It identifies the root causes of this chronic problem and the traditional approaches that have been applied to address traditional community classification monitoring and...
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