All items should be exempt from tax and customs duty.

Other sources of revenue included personal and company tax, public works, customs and harbour receipts.

A comprehensive programme proposal, including customs and tax reform, is still under consideration by the Government.

The Treasury Office underwent drastic improvements in revenue collections, especially at the Customs Office and Tax Division.

Some countries have adopted specific measures to remedy the situation (tax deductions, removal of customs duties, etc.).

An independent tax and customs review board has been established (a priority) and recommenced work late in 2004.

The laws adopted in the past two years relate to social, finance and customs issues and various tax laws.

In Indonesia, a service visa was introduced to permit volunteers from outside the country to receive tax and customs benefits.

They must also submit their financial statements to the Tax and Customs Administration if they wish to qualify for the reduced inheritance tax rate or if donors want their donations to be tax deductible (around 14,000 organisations do so in the Netherlands).

For the first time since Dayton, new revenue distribution arrangements (customs revenues and most excise and sales tax revenues) have been launched.

Microeconomic factors for investment site selection included the corporate tax structure, trade and customs regimes, the labour market situation and financial infrastructure.

The United Kingdom of Great Britain and Northern Ireland provided assistance to Afghanistan with the reform of its tax and customs system.

(c) Possible increases in tax and customs duty proposals to this effect had been put before councillors but were being further considered.

Israel is also considering a suspension of transfers of Palestinian tax and customs revenues, and has threatened to annex parts of the West Bank.

CBSS meetings at the level of Directors General have been held in the fields of border control, civil protection, customs, prosecutors general, tax administration.

Institutional capacity was strengthened by the establishment of an independent tax and customs review board, a credit information centre and an insurance communication platform.

As for border controls, it should be pointed out that, in line with the Superintendency Tax Administration (SAT) Organization Act contained in Decree No. 1 98 of the Congress of the Republic, the Tax Administration is responsible for administering Guatemala's customs system in line with the Central American Uniform Customs Code (CAUCA) and its regulation (RECAUCA).

Customs

(a) In the two customs zones, i.e. the land customs zone and the maritime customs zone

In the case of IMF, PRGF supported programmes are designed to cover mainly areas within the primary responsibility of the Fund, such as exchange rate and tax policy, fiscal management, budget execution, fiscal transparency and tax and customs administration.

The submitted customs declaration is collected by customs entity.

Customs 115

Customs House

Under the Inheritance Act, the Tax and Customs Administration is responsible for auditing these financial statements and examining whether an organisation's spending is in the public interest.

Revenues generated in areas occupied by remaining militia groups, especially in mining areas, continue to be misappropriated, and customs and tax offices are poorly equipped and financed.

Major sources of revenue included fisheries and the issuance of fishing licences, personal and company tax, public works, customs and harbour receipts, post and telecommunications and aviation.

Customs legislation promulgated to regulate customs clearance of such materials

Customs declaration for goods and vehicles should be presented to the customs entities before customs control is applied to the goods and vehicles, before they undergo customs processing and are released from customs control.

The passage of the Single Account Law has meant that all customs tariffs, excise and sales tax revenues have flowed into a single account since 1 January 2005.

World Customs Organization

World Customs Organization

Customs Training Projects

World Customs Oganization

Domestic customs regulations

Customs Cooperation Council

Niangoloko Customs Office

The Customs Act

Old customs indeed!

(ii) World Customs Organization (WCO) The World Customs Organization and Trade Facilitation

All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

Assistance to customs authorities is provided in collaboration with the Customs Cooperation Council.

The junta certainly has no intention of abandoning its vast economic empire (with its tax free benefits, land ownership and confiscation rights, preferential customs and exchange rates, and other prerogatives).

(tax collector) Open up! (tax collector) Open up!

Customs law and practice

Bolivian National Customs Office