Customs Laboratories and the Prevention and Detection of Customs Fraud: Two Case Studies
Abstract
Customs fraud poses significant threats to global trade and national economies, demanding advanced solutions. This article delves into the vital role of customs laboratories in combating fraud, emphasizing their function in scrutinizing goods and ensuring compliance. By evaluating various case studies from Moldova’s Customs Laboratory, the research reveals the methods employed to detect fraud, exposing schemes like misclassification and VAT recovery. The findings underscore the need for ongoing investments in technology and international collaboration, highlighting customs laboratories as essential defenders of trade integrity. Policymakers, customs officials, and stakeholders can draw valuable insights from this study to fortify their anti-fraud strategies.
Downloads
Copyright (c) 2024 Secu Mihail
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0) that allows others to copy and redistribute the material, to remix, transform and bulid upon the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
- Artists may discuss alternative copyrights with the editors.
