Indirect Taxation: INTERNATIONAL CUSTOMS/EXCISE PROCEDURES & SHIPPING PRACTICES, 8th Edition

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This book provides a comprehensive overview of taxation with emphasis on indirect taxation. It focuses on international customs and excise principles, procedures, norms, and practices. It covers all the customs regimes with the relative international regulations and procedures. - Transit Trade, Transhipment, Warehousing, Drawback, Re-admission, Temporary admission, Importation/Exportation, Free Zones, The Postal Traffic, Customs Bonds and Securities, etc. The book discusses in detail simple methods for customs valuation and classification with interesting illustrations. Additionally, it discusses customs clearing procedures, examination techniques, smuggling, customs calculations, and international customs legal terms. It contains various customs calculations and illustrations, and also general questions on customs and excise. The book also explores topics such as the World Customs Organization, the Generalized System of Preferences, the AGOA, Regional Integration, and Economic Unions, particularly the ECOWAS, the E.U and the AU (AfCFTA). It also deals with how to prepare for interviews in the public service. The book has been written primarily for customs officers worldwide, importers, manufacturers, and students in economics, finance, accounting and commerce. It is also for clearing agents and shippers. It is a book worth reading!