INTERNATIONAL MARITIME SHIPPING, THROUGH THE LENS OF CUSTOMS FRAUD AND SMUGGLING


R Bakalova
Department Operation and Management of Maritime Transport, Nikola Vaptsarov Naval Academy 73, Vasil Drumev street, Varna 9002, Bulgaria
Abstract
When people and companies import goods, they often have to pay a tax or tariff called a duty or import duty. The customs system relies on importers to accurately report the type, value and country of origin of the goods they import and to pay the correct import duties. However unscrupulous importers find many ways to cheat the customs authorities and gain an advantage over their competitors.
Keywords: Tax, Tariff, Import Duty, Customs Authorities, Maritime Shipping
Journal Name :
EPRA International Journal of Environmental Economics, Commerce and Educational Management

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Published on : 2024-04-13

Vol : 11
Issue : 4
Month : April
Year : 2024
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