000260374 001__ 260374
000260374 005__ 20181128220734.0
000260374 022__ $$a1496-5208
000260374 037__ $$a1753-2017-1203
000260374 041__ $$aeng
000260374 245__ $$aThe World Trade Organization’s Trade Facilitation Agreement and Post-Clearance Audit – What Are the Benefits and Challenges?
000260374 260__ $$c2017
000260374 269__ $$a2017-07-01
000260374 336__ $$aJournal Article
000260374 520__ $$aThe World Trade Organization Trade Facilitation Agreement (WTO TFA) has been ratified by the requisite two-thirds majority of WTO member states. Consequently all member states are now bound to implement the reforms covered by the agreement. The WTO TFA requires among its provisions the implementation of a post-clearance audit function in customs organizations which is risk-based. International implementation of post-clearance audits has not been uniform amongst revenue and border management administrations, and the WTO TFA creates an opportunity for greater rigour internationally in the approach to post-clearance audit.
000260374 542__ $$fBy depositing this Content ('Content') in AgEcon Search, I agree that  I am solely responsible for any consequences of uploading this Content to AgEcon Search and making it publicly available, and I represent and warrant that: I am either the sole creator and the owner of the copyrights and all other rights in the Content; or, without obtaining another’s permission, I have the right to deposit the Content in an archive such as AgEcon Search. To the extent that any portions of the Content are not my own creation, they are used with the copyright holder’s express permission or as permitted by law. Additionally, the Content does not infringe the copyrights or other intellectual property rights of another, nor does the Content violate any laws or another’s rights of privacy or publicity. The Content contains no restricted, private, confidential, or otherwise protected data or information that should not be publicly shared. I understand that AgEcon Search will do its best to provide perpetual access to my Content. In order to support these efforts, I grant the Regents of the University of Minnesota ('University'), through AgEcon Search, the following non-exclusive, irrevocable, royalty-free, world-wide rights and licenses: to access, reproduce, distribute and publicly display the Content, in whole or in part, in order to secure, preserve and make it publicly available, and to make derivative works based upon the Content in order to migrate the Content to other media or formats, or to preserve its public access. These terms do not transfer ownership of the copyright(s) in the Content. These terms only grant to the University the limited license outlined above.
000260374 546__ $$aEnglish
000260374 6531_ $$aborder management
000260374 6531_ $$acustoms
000260374 6531_ $$apost-clearance audit
000260374 6531_ $$arevenue administration
000260374 6531_ $$atrade
000260374 6531_ $$aWTO Trade Facilitation Agreement
000260374 700__ $$aClark, Jim
000260374 773__ $$j 18$$k 1$$o62$$q50$$tEstey Journal of International Law and Trade Policy
000260374 8560_ $$fwilliam.kerr@usask.ca
000260374 909CO $$ooai:ageconsearch.umn.edu:260374$$pGLOBAL_SET
000260374 980__ $$a1753