The role of customs in international operations : customs warehousing in Spain
The role of customs in international operations : customs warehousing in Spain
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Free trade among nations has been an anomaly throughout history. Usually governments have intervened markets in some way or another for either economic or political reasons. This intervention always tries to protect local producers (usually at the expense of local consumers) or harm foreign enemies at the same time the state’s treasury takes profit. Like any other state intervention it is always carried out in name of the common good. /nRegardless of the motivation or suitability of tariffs, these exist and must be taken in consideration by exporters and multinational companies. By using adequate customs procedures and instruments, fiscal costs can be reduced (or even eluded) and operations can be simplified in order to create a sustainable competitive advantage. /nMy intention throughout this project has been to find out about how international companies cope with customs. This topic has driven my curiosity since my 6 month internship in Quimidroga (a chemical product dealer) last year. There I saw how customs barriers can be a source of competitive advantage if they are managed wisely. /nMy first idea to approach this topic was to study all the legislations of all the main customs agreements and to analyse how certain good categories fitted in them. My tutor convinced me to change this approach as –besides being an infinite task- it was pointless to spend so much time studying the different customs legislations. Since the 1973 Tokyo GATT agreement (today integrated in the WTO), customs normative has been harmonized, so it is pointless to study the different legislations, because in the practice they will all be similar. Instead, he advised me to concentrate in customs establishments (CE) in Spain, and so I did./nMy study has been carried out on two levels. Firstly, I have analysed customs establishments from a normative point of view, secondly I have done it with a practical approach, studying cases of companies that are interesting from the customs point of view.
En aquest treball he volgut aprendre com les empreses espanyoles lidien amb les duanes. Per fer això, he centrat el meu estudi en els establiments duaners. Primer he estudiat el funcionament de les duanes a nivell normatiu, per després entendre i estudiar exemples d'empreses reals. Abans de dur a terme l'anàlisi normatiu sobre els establiments duaners, he tingut que estudiar el conjunt de la normativa duanera. Un cop fet això, he entrevistat als respectius directors de duanes de les següents empreses: Industria de turbo propulsores, Suministros Entrepot y Universal global logistics.
En este trabajo he querido aprender cómo las empresas españolas lidian con las aduanas. Para ello, me he centrado en el estudio de los estableciminetos aduaneros en España. Primero he estudiado el funcionamiento de las aduanas a un nivel normativo, para luego entender y estudiar ejemplos de empresas reales. Antes de llevar a cabo el análisis normativo sobre los establecimientos aduaneros, he tenido que estudiar el conjunto de la normativa aduanera. De hecho, he entrevistado a los directores de aduanas de tres empresas para estudiar sus ejemplos reales: Industria de turbo propulsores, Suministros Entrepot y Universal global logisticsDescripció
Memòria del treball de Fi de Grau en Negocis i Màrqueting Internacionals (ESCI). Curs 2012-2013
Director: José Miguel Aliaga Hernández