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Customs Reform in Developing Countries – Time for a Rethink? (English)

Customs have been at the core of development concerns, especially in developing countries. In this context, customs are developmentally important to the extent that they sit at the intersection between fiscal imperatives—due to their revenue collection potential and trade-related prerogatives—and security implications. Security imperatives usually trump other considerations in conflict-affected countries and introduce an additional layer of complexity...
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Arvanitis,Yannis; Raballand,Gael J. R. F..

Customs Reform in Developing Countries – Time for a Rethink? (English). Equitable Growth, Finance & Institutions Notes Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099058205082321364

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