1. Університет митної справи та фінансів
  2. Періодичні видання УМСФ
  3. Customs Scientific Journal
  4. Customs 2014/2
Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал: http://biblio.umsf.dp.ua/jspui/handle/123456789/2104
Назва: Who takes most benefit from AEO certification? An Austrian perspective
Інші назви: Кто извлекает максимальную выгоду из статуса УЭО? Опыт Австрии
Автори: Schramm, Hans-Joachim
Шрамм, Ханс-Йоахим
Ключові слова: the Authorised Economic Operator status
the AEO certificate
security
summary declaration
database
статус Уполномоченного экономического оператора
сертификат УЭО
безопасность
общая декларация
база данных
Дата публікації: 5-кві-2017
Видавництво: Academy of Customs Service of Ukraine
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GZ BMF-010313/0801-IV/6/20130 of 18.12.2013. 4.Burgemeestre, B, Hulstijn, J & Tan, Y-H 2010, ‘Towards an architecture for selfregulating agents: a case study in international trade’, Coordination, Organizations, Institutions and Norms in Agent Systems V, Lecture Notes in Computer Science, vol. 6069, pp. 320-33. 5.Butter, FAG den & van Scheltinga WJ 2008, Kosten en baten van AEO-certificering, Onderzoeksrapport in opdracht van Trade Forum NV, Amsterdam, www.feweb.vu.nl/nl/ Images/ Den%20Butter%20%282008%29%20-%20Kosten%20en%20baten%20van%20AEOcertificering_tcm96-272006.pdf. 6.DAMF Consultants 2005, The Cumulative Impact of U.S. Import Compliance Programs at the Canada/U.S. Land Border on the Canadian Trucking Industry, Transport Canada. 7.Diop, A, Hartman, D & Rexrode, D 2007, ‘Customs-trade partnership against terrorism cost/benefit survey’, Center for Survey Research, University of Virginia, and Eldon Cooper Center for Public Service, University of Virginia. 8.Frühwirt, P 2012, ‘MOR (Measurement of Results) 2011’, presentation at eCustoms-Tag 2012-13, 6 December 2012, Vienna. 9.GAO 2008, Supply Chain Security: U.S. Customs and Border Protection has enhanced its partnership with import trade sectors, but challenges remain in verifying security practices (GAO- 08-240), US Government Accountability Office, Washington, DC. 10.Gellert, L 2011, ‘Withdrawal, revocation and suspension of AEO certification’, World Customs Journal, vol. 5, no. 1, pp. 3-16. 11.Grainger, A 2011, ‘Trade facilitation: a conceptual review’, Journal of World Trade, vol. 45, no. 1, pp. 39-62. 12.Granqvist, M, Hintsa, J, Lazarescu, M & Rsikolneko V 2010, e-Customs study – Private sector views on potential electronic developments in Switzerland, Cross-border Research Association, Lausanne. 13.Gutiérrez X, Hintsa, J, Wieser, P & Hameri H-P 2007, ‘Voluntary supply chain security program impacts: an empirical study with BASC member companies’, World Customs Journal, vol. 1, no. 2, pp. 31-48. 14.Haughton, MA 2007, ‘Examining the business case for shipper participation in Canada– USA trade security programmes’, International Journal of Logistics Research and Applications, vol. 10, no. 4, pp. 315-31. 15.Houe, T & Guimaraes, R 2012, ‘The impact of European customs certifications on risk management and 3PL performance: first observations and thoughts’, Logistics and Transport, vol. 2, no. 15, pp. 19-26. 16.Ireland, R 2009, ‘The WCO SAFE Framework of Standards: avoiding excess in global supply chain security policy’, Global Trade and Customs Journal, vol. 4, no. 11-12, pp. 342-52. 17.Jackson, A 2011, ‘Trade facilitation and supply chain security: a globally integrated approach’, World Customs Journal, vol. 5, no. 2, pp.123-27. 18.Janowska-Bucha, E 2008, ‘Customs security in the European Union: Authorised Economic Operator (AEO)’, Journal of KONBiN, vol. 1, no. 4, pp. 454-60. 19.La Londe, BJ 2002, ‘Security: the shipper speaks: results of a new survey show agreement and disagreement over security, point to an opportunity for business to assume a leadership role’, Supply Chain Management Review, vol. 6, no. 6, pp. 9-12. 20.Lejeune, I, Tusveld, R, Aerts, D, Wagemans, M, Bogaerts, N & Buysing Damste, C 2013, Study on the evaluation of the Customs Union (Specific Contract No. 13 implementing Framework Contract No. TAXUD/2010/CC/101) Final report, DG TAXUD, Brussels. 21.Liu, J, Tan, Y-H & Hulstijn, J 2009, ‘IT enabled risk management for taxation and customs: the case of AEO assessment in the Netherlands’, Electronic Government, Lecture Notes in Computer Science, vol. 5693, pp. 376-87. 22.Materna GmbH et al. 2009, Zollstudie 2008 – Zoll in Bewegung, Materna GmbH Information & Communications, AWB Steuerberatungsgesellschaft mbH, AWA Aussenwirtschafts-Akademie GmbH & Institut für Steuerrecht an der Westfälischen WilhelmsUniversität Münster. 23.Materna GmbH et al. 2010, Zollstudie 2009/2010 – Zoll im Aufbruch, Materna GmbH Information & Communications, AWB Steuerberatungsgesellschaft mbH, AWA Aussenwirtschafts-Akademie GmbH & Institut für Steuerrecht an der Westfälischen WilhelmsUniversität Münster. 24.Melnyk, SA, Ritchie, WJ & Calantone, RJ 2013, ‘The case of the C-TPAT border security initiative: assessing the adoption/persistence decisions when dealing with a novel, institutionally driven administrative innovation’, Journal of Business Logistics, vol. 34, no. 4, pp. 289-300. 25.Ojah, M 2005, ‘Securing and facilitating trade through U.S. land borders: critical analysis of C-TPAT and FAST programs‘, Transportation Research Records, vol. 1938, pp. 30-7. 26.Peleg-Gillai, B, Bhat, G & Sept, L 2006, ‘Innovators in supply chain security: better security drives business value’, The Manufacturing Innovation Series, September, Stanford University Manufacturing Institute, Stanford, CA. 27.Polner, M 2010, ‘Compendium of Authorized Economic Operator Programmes’, WCO Research Paper Series No. 8, World Customs Organization, Brussels. 28.Polner, M 2011, ‘Compendium of Authorized Economic Operator Programmes’, WCO Research Paper Series No. 14, World Customs Organization, Brussels. 29.Polner, M 2012, ‘Compendium of Authorized Economic Operator Programmes’, WCO Research Paper Series No. 25, World Customs Organization, Brussels. 30.Schramm, H-J 2012, Freight forwarder’s intermediary role in multimodal transport chains: a social network analysis, Physica-Verlag, Heidelberg, Neckar. 31.Sheu, C, Lee, L & Niehoff, B 2006, ‘A voluntary logistics security program and international supply chain partnership’, Supply Chain Management: An International Journal, vol. 11, no. 4, pp. 365-74. 32.Statistics Austria 2010, Implementation of the ÖNACE 2008, Statistics Austria, Vienna, www.statistik.at/web_en/classifications/implementation_of_the_onace2008/index.html. 33.Statistics Austria 2014, Structural Business Statistics from 2008 onwards, Statistics Austria, Vienna, www.statistik.gv.at/web_en/statistics/trade_services/index.html. 34.Szelp, A 2010, Cargo Security Initiatives in the EU and the USA, their Impact on Business Operations and Mutual Recognition with Focus on AEO and C-TPAT, Schriftenreihe des Instituts für Transportwirtschaft und Logistik - Logistik, 05/2010. Institut für Transport-wirtschaft und Logistik, WU Vienna University of Economics and Business, Vienna, http:// epub.wu.ac.at/3013/. 35.TAXUD 2012, Authorized Economic Operator Guidelines, (TAXUD/B2/047/2011- Rev.3), http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/ customs_security/aeo_guidelines2012_en.pdf. 36.TAXUD 2014, AEO Database, viewed 15 March 2014, http://ec.europa.eu/ taxation_customs/dds2/eos/aeo_home.jsp?Lang=en. 37.Urciuoli, L 2010, ‘Security in physical distribution networks: a survey study of Swedish transport operators’, Department of Industrial Management and Logistics, Division of Engineering Logistics, Lund University, Sweden. 38.Urciuoli, L & Ekwall, D 2012, ‘Possible impacts of supply chain security on efficiency: a survey study about the possible impacts of AEO security certifications on supply chain efficiency’, paper presented at 24th NOFOMA Conference, 7-8 June 2012, Turku, Finland. 39.Voss, MD & Williams, Z 2013, ‘Public–private partnerships and supply chain security: C-TPAT as an indicator of relational security’, Journal of Business Logistics, vol. 34, no. 4, pp. 320-34. 40.WCO 2007, Safe Framework of Standards to Secure and Facilitate Global Trade, World Customs Organization, Brussels, (as of June 2007), www.wcoomd.org/en/topics/facilitation/ instrument-and-tools/tools/~/media/93162547322F462A97F8767D0987A901.ashx. 41.WCO 2014, Compendium of Authorized Economic Operator Programmes, 2014 edition, World Customs Organization, Brussels. 42.Weerth, C 2007, ‘European Community Customs Code: the small Customs Code revision and Americanization of European Customs Law’, Global Trade and Customs Journal, vol. 2, no. 10, pp. 359-62. 43.Weerth, C 2011, ‘Three years of Authorized Economic Operator (AEO) in the EU’, Global Trade and Customs Journal, vol. 6, no. 10, pp. 497-99. 44.Wolffgang, H-M & Natzel, JM 2007, ‘The Authorized Economic Operator in the European Union’, Global Trade and Customs Journal, vol. 11, no. 11, pp. 377-84.
Серія/номер: Customs;№ 2, 2014
Короткий огляд (реферат): This paper was presented at the Inaugural INCU Global Conference “Trade Facilitation Post-Bali: Putting Policy into Practice” 21–23 May 2014 in Baku, Republic of Azerbaijan. The author considers the Taxation and Customs Union Directorate-General (European Commission) (TAXUD) Authorised Economic Operator (AEO) Database supplemented with company data to make a census of AEO certifications per company size (in terms of employees and revenue) and export/import quotas in the case of Austria 2008-2013 in order to find out who takes most benefit from AEO certification. Most of Austrian AEO certified companies from the manufacturing industry can be classified as small and medium enterprises in the EU sense but being heavily export-orientated at the same time they are in need of an AEO certificate to smooth their export/import operations. Transport and logistics service providers also take benefit from AEO certification, but they are being pushed to apply for certification by their customers. Some background is provided about the AEO certification on the EU-level and its implementation in Austria before results of an explorative data analysis of companies listed in the TAXUD AEO Database are presented and discussed.
URI (Уніфікований ідентифікатор ресурсу): http://hdl.handle.net/123456789/2104
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