This conceptual discussion paper examines the costs of customs and borders across the supply chain. It does that by considering relevant literature and looking back at the authors’ respective contributions in the subject (of almost one and a half decades) with subsequent reflections. A key component of this paper is a cost model that seeks to describe relevant costs that can arise. That model is complemented with two case studies that explore how costs might be reduced. The first case study concerns the import of meat from Mercosur countries into the United Kingdom. The second case study concerns the shipment of flowers from Kenya into the Netherlands. A key finding is the scope for reform through improved information and data sharing and coordinated border management.
|Journal||World Customs Journal|
|Publication status||Published - 2018|