Information Databases Influential in the Implementation of Customs Policy in the See Countries

Abstract

SEE countries are in the process of developing and preparing to join European Union. All companies in SEE Countries have an imposition to import various kinds off items. Some for production input, technology enhancement, and some as trading items, since they are not produced in the country itself. The Government is always trying to simplify and improve the process of documenting and control of the importation of these items. This is included in the customs policy of every SEE country in the region. The classical approach is to just bring the materials to the customs, pay the taxes and then use them for everyday needs of the companies. This is very simple and convenient, since it assures all documents processing in the very beginning of on goings within the country. Since SEE countries are in the developing process, they need to be further stimulated in circulating goods that are crucial for the development and fulfilling of the needs of the population. In order to stimulate this, a new way of handling the import process is implemented. This is a way to bring the items inside the country and pay the necessary taxes only after they have been put into circulation. This kind of a procedure is called “Bonded Goods Warehouse” (“Depo Doganore” - Customs Warehouse). There are some regulations that apply to holding this kind of warehouse. Customs trust the companies to keep the goods in safekeeping for a period of time until they have a need for them. They are not obligated to pay any kind of fee in the meantime. All the obligations start at the moment the items that are kept in “Bonded Goods Warehouse” are put in circulation. Another benefit is that companies are obligated to pay customs and VAT (Value Added Tax) for only the items and quantities put into circulation, not for the entire content of an invoice or a Customs input document. The only problem is that it has to be done with a method of FIFO (First In First Out) processing. This naturally requires both database applications and a developed network. These privileges offered by Customs to have a “Bonded Goods Warehouse” for the imported goods, are very attractive since they enable us to have the goods waiting to be put into circulation at a time of our convenience. In order to use this privilege we have to fully comply with the rules given by the Customs. Apart from the database processing and the mathematical apparatus that has to be used in this case. This paper purpose is to provide a way and mathematical methods of FIFO INPUT – OUTPUT processing. Through the paper are set the rules, order and formulas that enable the use of FIFO INPUT – OUTPUT database processing, in order to enable the companies to profit from the Customs privilege of having a “Bonded Goods Warehouse” without affecting their own ability to response quickly to the market request for fast and qualitative supply, The method use in the paper is an exact method of implementing the formulas and doings in order of getting proper results. The results are practically confirmed both in practical reporting and by mathematical methods. We are going to be dealing with division of the Summarized Nomenclatures of the goods used by Customs application database processing, into individual items used by the Companies application database processing, and after the completion of the circulation and INPUT – OUTPUT of these items, transforming them again into Nomenclatures that can be reported and processed by the Customs application database.

DOI: 10.5901/ajis.2014.v3n2p147