Customs duties due to COVID-19 extra shipping costs. A force majeure?

• Autorzy: Wagner Omer

Identyfikatory

DOI

10.14254/jsdtl.2021.6-2.9

• Języki publikacji: EN

Abstrakty

EN

Sea freight prices have risen sharply due to the COVID-19 crisis, global shortages of ships, declining competition in the field, and containers of contagious demand. In Israel, the value for customs purposes includes the transportation costs, as in Singapore and the majority of the states. On the contrary, the United States, Australia and New Zealand, have chosen to exclude transportation costs for customs value purposes. Therefore, the increase in transportation costs leads to the increase in the value of goods for customs purposes. This increase lead to an additional collection of customs duties in Israel. The Israeli Law allows the state to facilitate importers and waive the extra customs duties, and similar and other facilitations have been made in the past, for example, in a war or strike situation. Therefore, all that is required is the flexibility and activation of goodwill on the part of the State when interpreting the Law to relieve the importers from extra duties caused by the COVID-19 crisis.

Słowa kluczowe

EN

customs; valuation; transport; COVID-19; Israel

• Wydawca: Fundacja Centrum Badań Socjologicznych ; Scientific Publishing House "SciView"
• Czasopismo: Journal of Sustainable Development of Transport and Logistics
• Rocznik: 2021
• Tom: Vol. 6, No. 2
• Strony: 143--149
• Opis fizyczny: Bibliogr. 22 poz.

Twórcy

autor

Wagner Omer

• Bar-Ilan University, International Complaince Professionals Association (ICPA), Israel Bar Association, PWC, Tel-Aviv, Israel

• https://orcid.org/0000-0002-4588-9064

Bibliografia

• Association of Chambers of Commerce (n.d.). Retrieved November 20, 2021 from https://www.chamber.org.il/foreigntrade/1109/1111/116962/
• Australian Customs Act (1901a). Section 154.
• Australian Customs Act (1901b). Section 159(2).
• Australian Customs Act (1901c). Section 161(1).
• Australian Government. (2011). Customs valuation. Retrieved November 20, 2021 from https://www.abf.gov.au/help-and-support-subsite/files/instructions-guidelines-customs-valuation.pdf
• Bachar, I. (2020). Israeli judgement: Insolvensy (Tel-Aviv) 26076-02-20 Adv. Israel Bachar vs. comfortability systems (2007) Ltd. (July 8th, 2020)
• Customs Ordinance [New Version]. (2014). Section 133 (a)(5). Retrieved November 20, 2021 from https://wipolex.wipo.int/en/legislation/details/15362
• Customs Ordinance [New Version]. (2014a). Section 132 (a). Retrieved November 20, 2021 from https://wipolex.wipo.int/en/legislation/details/15362
• Customs Ordinance [New Version]. (2014b). Section 133. Retrieved November 20, 2021 from https://wipolex.wipo.int/en/legislation/details/15362
• Customs Ordinance [New Version]. (2014c). Section 133 (a)(5)(a). Retrieved November 20, 2021 from https://wipolex.wipo.int/en/legislation/details/15362
• Customs Ordinance [New Version]. (2014d). Subsection 133 (a)(5)(c). Retrieved November 20, 2021 from https://wipolex.wipo.int/en/legislation/details/15362
• Federal Register of Legislation (n.d.). Australian Customs Act of 1901, Section 159(1). Retrieved November 20, 2021 from https://www.legislation.gov.au/Details/C2020C00272
• ICC (2021). ICC’s world-renowned Incoterms rules facilitate trillions of dollars in global trade each year. Retrieved November 20, 2021 from https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-2020/
• New Zealand Legislation (2018a). Schedule 4 of the New Zealand Customs and Excise act of 2018, Part 1, method 1, Section 4(1). Retrieved November 20, 2021 from https://www.legislation.govt.nz/act/public/2018/0004/latest/DLM7040110.html?search=qs_act%40bill%40regulation%40deemedreg_Customs+and+Excise+Act+2018_resel_25_h&p=1
• New Zealand Legislation (2018b). Schedule 4 of the New Zealand Customs and Excise act of 2018, Part 1, method 1, Section 7
• New Zealand Legislation (2018c). Schedule 4 of the New Zealand Customs and Excise act of 2018, Part 1, method 1, Section 7(c) See also the NZ customs valuation guide from 2018 https://www.customs.govt.nz/globalassets/documents/guides/guide-apply-customs-valuation-ruling-on-imported-goods.pdf
• OLRC. (1930). United States Tariff act of 1930, 19. U.S.C. §1401 a(b)(1). Retrieved November 20, 2021 from https://uscode.house.gov/view.xhtml?path=/prelim@title19/chapter4&edition=prelim
• Singapore Customs. (2021). Customs Valuation Agreement Singapore Customs. Establishing the Customs Value. Section 8.2. Retrieved November 20, 2021 from https://www.customs.gov.sg/businesses/valuation-duties-taxes-fees/establishing-customs-value-for-imports
• United States Tariff act of 1930, 19. U.S.C. §1401 a(b)(3)
• World Customs Organization (WCO). (2018). Guide to customs valuation and transfer pricing, New Edition. Retrieved November 20, 2021 from http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/key-issues/revenue-package/wco-guide-to-customs-valuation-and-transfer-pricing.pdf?la=en
• WTO. (2021). Customs Valuation Agreement (Implementation of Article VII of the GATT). Retrieved November 20, 2021 from https://www.wto.org/english/res_e/publications_e/ai17_e/cusval_e.htm
• Ynet. (2021). Maritime freight prices continue to rise: Manufacturers are calling on the government to intervene. Retrieved November 20, 2021 from https://www.ynet.co.il/economy/article/rJrNcwAcd

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).