...meaning of it is "custom is a basic of judgment". The meaning of custom basically coming from the word "adah". It is also come from the word "urf" which brought up with the meaning with "adah". However there is slightly difference between word "adah" and "urf". "Adah" is referring toward only one person while "urf" referring toward a group of peoples. The definition of "adah" in the language term is something that repeatable or in other term habit. "Adah" can be referred as some actions or words that repeatedly be doing by human and that action is acceptable by human mind and nature. If the actions or words that had been used by a person toward a certain motive and repeat the actions it will be considered as "adah" or habit. If that actions is follows by others and widespred used among peoples it will considered as "urf". In the context of the maxim, custom and habit considered as the important thing in the part of human life. The actions that repeatedly being doing and actually become habit and custom in human life and society if the actions is not practiced will become a problem toward the situations. The basic example of the situation is the ijab and qabul in the transaction. Most of the places usually do not do the ijab and qabul the transaction even in the mazhab al-syafiiyah the ijab and qabul is a part of the transaction. But in term of Al-Adah Muhakkamah the custom of the society is like that, the transaction is become valid. In syariah point of view, the custom can be a part...
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...Customary international Law, according to Article 38(1)(b) of the International Court of Justice Statute is defined as “evidence of general practice accepted as law”. A more implicit definition says, “Customary international law develops from the practice of States. To international lawyers, the practice of states' means official governmental conduct reflected in a variety of acts, including official statements at international conferences and in diplomatic exchanges, formal instructions to diplomatic agents, national court decisions, legislative measures or other actions taken by governments to deal with matters of international concern. (Public International Law In a Nutshell: 22-23). In examining customary international law in light of these definitions, this essay will seek not only to answer the questions of whether its method of creation is uncertain, its method of development, mysterious and its application arbitrary. Customary international law is created when a norm or principle embraces a particular set of characteristics. There has been great debate among legal academics as to the uncertainty of this method of creation. However, the implicit characterization of what is considered to be customary international law suggests that there is some measure of certainty pertaining the method of creation. According to Berkeley Law, for a principle or rule to be characterized as customary international law it must comprise of three undeniable characteristics, which include state...
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...of Glossary of Customs Terms |Accounting | |Simplified name for Canada Customs coding form used by customs brokers to submit | |Document | |complete import shipment details including HS codes, valuation, and origin | | | |information. Also called B3 or Entry. | |ACI |Advanced Commercial |Program that provides CBSA officers with electronic pre-arrival cargo information | | |Information |from various carriers and freight forwarders in order to identify health, safety | | | |and security threats related to commercial goods before the goods arrive in | | | |Canada. ACI program Phase I and Phase II covers goods shipped via air mode and | | | |marine mode, respectively. ACI program Phase III covers highway and rail shipments| | | |via the eManifest method. | |ACIS |Automated Customs |CBSA computerized, bilingual, 24/7 telephone service that automatically answers | | |Information System |all incoming calls and provides general pre-recorded customs information. | |ACROSS ...
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...Required for Customs Clearance for the Goods. XIII Documents required for Customs Clearance of goods for export Shipping Bill/Bill of Export-This is the main document required by the Customs Authority for allowing shipment, Basically, shipping bills are of four types. The major distinction between on type and another Shipping Bill lies with regard to the goods being subject to certain conditions: export duty/cess, free of duty/cess, entitlement of duty drawback, entitlement of credit of duty under DEPB Scheme and re-export of imported goods. The documents required for processing of Shipping Bill are as follows: GR forms in duplicate for shipment to all countries 4 copies of packing list giving contents, quantity, gross and net weight of each package. 4 copies of invoices indicating all relevant particulars such as No. of packages, quantity, unit rate, total f.o.b./c.i.f. value, correct and full description of goods etc. Contract, L/C, Purchase Order of the overseas buyer AR4(Original and duplicate) and invoice Inspection/Examination Certificate The formats presented for the shipping bill are as under: White shipping bill for export of duty free of goods prepared in triplicate Green shipping bill for export of goods under claim for duty drawback prepared in quadruplicate Yellow shipping bill for export of dutiable goods prepared in triplicate. Blue shipping bill for exports under the DEPB scheme prepared in 7 copies. For goods cleared by Land Customs, Bill of...
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...EXPORT & DEEMED EXPORT CONCEPTS (WITH BENEFITS AT A GLANCE) [Extracts from D.V.Shidhaye’s Compilation on C.D. “EXPORT AND DEEMED EXPORT BENEFITS (Practical approach to encash).] Key Notes (1) There are changes in the in the new FTP 2009-2014. Customs has also issued new Notifications and amended old Notifications to give effect to the changes in new FTP. Summery of all changes is given by Customs in its Master Circular No. 26 /2009-Cus. [F.NO.605/58/2009-DBK] dated 30/9/2009.This is available in Chapter 26 of this book. (2) Accordingly Department of Revenue issued following Notifications (a) No. 91/09-Cus to 103/09-Cus. All dated 11/9/2009 (b) 104/09- Cus and 105/09- Cus both dated 14/9/2009. (c) 109/09-Cus dated 24/9/2009 (d) 23/09- CE (NT) dated 25/9/2009 (e) 112/09-Cus dated 29/9/2009. These are issued to implement the policy and the handbook. Then the salient features of all these are explained briefly in this important circular No. 26/2009 –Cus dated 30/9/2009. Summery of these Notifications is given in Para 3.6 Chapter 3 of this book only as ready recknor. 1. Export (Physical) Removal of goods from factory of manufacture or warehouses or godowns for onward exportation out of India either by Sea or Air or Road or Courier or Post is direct or actual export. Shipping Bill and Export Invoice are key documents. Here payment is received in freely convertible foreign exchange by Government and exporter gets it in Indian Rupees (at the exchange rates...
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...FOREIGN INVESTMENTS AND TRADE No change in custom duty, excise duty reduced and EXIM policy modified Custom duty on two-wheelers has remained unchanged at 10.3 per cent from last few years. However, in the recent Interim Union Budget 2014-15, excise duty on twowheelers was reduced by 4 per cent from 12 per cent in 2013-14 to 8 per cent. Also, CKD definition changed in the Union Budget 2012-13 continued to affect only premium bike category which are priced above Rs 1 lakh. Various measures has been taken under new EXIM policy to in order to promote exports. Investment policy The Auto Policy (formulated in 2002) allows 100 per cent foreign direct investment (FDI) in the automobile industry through the automatic approval route. (The policy is in line with the commitments made by India to the WTO). Minimum capitalisation requirements have been abolished, in line with India's commitments to the World Trade Organisation (WTO). International companies can invest in India either by picking up a 100 per cent equity stake or by acquiring a share jointly with a domestic company, in the auto and auto ancillary segments. The policy aims to promote a globallycompetitive auto industry in India and develop the country as an international centre for sourcing auto components for manufacturing small cars, tractors and two-wheelers. Removal of quantitative restrictions In order to comply with the WTO agreement, quantitative restrictions on the import of new and used two-wheelers have been...
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...How will cross-border ecommerce affect the customs declaration and inspection? 1.0 Introduction International ecommerce is called cross-border ecommerce, when consumers buy online from merchants, located in other countries and jurisdictions. In today’s complex economic world, neither individuals nor nations are self-sufficient. In 2012, Cross-border ecommerce sales reached $300 billion, while global online trade is expected to rise to $1.4 trillion by 2015. We can find that fast-developing business is changing the way of doing business in almost all aspects especially for the customs. Customs declaration and inspection are of great importance when a country importing goods or exporting. But because the features of e-commerce, the traditional way of declaration and inspection began to be low-efficiency. So some changes must be made. According to these views, this essay will give a comprehensive study about e-commerce. Firstly, this essay will make a general overview of cross-border e-commerce, and the second part will focus on the current situation of customs declaration and inspection. Then it will analyze the pros and cons of some customs policy. Finally it will put forward some recommendation for countries to expand cross-border ecommerce. 2.0 An overview of cross-border ecommerce In the modern society, the Internet allows consumers to shop online globally, purchasing products and services which may be unavailable or expensive in their home countries from websites in...
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...1. What kind of information and services does the Web site provide for individuals, small businesses, and large businesses? List these services. The UPS website provides information and services regarding billing, shipping, tracking, and business solution for large and small businesses, and individuals. Services for Individuals are: • My UPS and UPS account – This service has features such as billing information, account summary, address book, etc; and can be maintained online by the customer. • Shipping – The customer can create and start a shipment online, calculate the time and cost for the shipment, schedule pick-ups, and create returns and imports. • Tracking – This feature allows the customer to track packages and freights with services like Quantum view, UPS my choice, Flex global view and Void a shipment. • Freight – Services for freight are Critical Freight, Air Freight, Ocean Freight, LTL (Less then truckload) and Trucking (Full truckload), and UPS Cross border connect. • The website lets customers order supplies online. • UPS Communication via E-mail – The website has features like New product announcements/enhancements, promotions and offers, newsletters, and service updates/ regulatory changes. • Customer service – Customers will be able to contact to the UPS staff via Live chat, phone call, and other online support. They can also connect with UPS on Facebook and Twitter. • Locations – Customers can find various UPS locations on the website....
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...Merchandise Export from Indian Scheme as per Foreign Trade Policy, 2015. I. Objective: * offset infrastructural inefficiencies and associated costs, * involved in export of goods/products manufactured in India, * to increase the export competitiveness. II. Incentives available under MEIS: * Duty Credit Scrips in the form of shall be granted as rewards under MEIS, which will be ultimately used for: (i) Payment of Custom Duties for imports, except items listed in Appendix 3A. (ii) Payment of excise duties on domestic procurement of inputs or goods, including capital goods as per DoR notification. (iii) Payment of service tax on procurement of services as per DoR notification 58. (iv) Payment of Customs Duty and fee as per paragraph 3.18 of this Policy * Exports of goods through courier or foreign post office using e-commerce, as notified in Appendix 3C, of FOB value upto Rs. 25000 per consignment will be entitled to benefits. * If the value of exports using e-commerce platform is more than Rs 25000 per consignment then MEIS reward would be limited to FOB value of Rs.25000 only. III. Conditions to be fulfilled to avail those benefits: * Notified goods/products * with ITC[HS] code, exports to notified markets * Listed in Appendix 3B. * Exports of notified goods/products with ITC[HS] code, to notified markets as listed in Appendix 3B. Service Export from India Scheme (SEIS) I. Objective: encourage export...
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...must hire a customs broker. In the event that the clearance of the goods should be entrusted to the professional, the importer must submit to him the basic documents required to draw up the Declaration of Income, which may be presented to Customs via Internet. WHAT IS A CUSTOM BROKER? It is the person authorized by the Ministry of Finance to act before the competent organizations of the customs service in behalf of him who hires his services in customs activities. LIABILITY SERVES ME WHAT A CUSTOMS AGENT? * Get Import Documents: - Commercial Invoice - Packing List - Import license - Certificate of origin - Import declaration - Transport documents (air-Start guide to knowledge) - Andean Declaration of Customs agents are civil and administratively liable for any fraudulent act or negligent omission that harms or may harm the interests of the Treasury or that is contrary to the best service in the State or who should provide their constituents. Also personally liable for such actions or omissions when they be ascribed to its partners, agents or assistants, subject to their responsibility and the right repeat. Customs agents are considered public employees for all purposes of the Penal Code and the responsibilities arising from the offenses referred to in the Customs, tax or other laws by which compliance and enforcement applicable to Customs. customs value - Other certificates or seen good * Check the correct filling * Sign the goods to the customs area to prepare...
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...Analytical Note SC/TDP/AN/TF/2 June 2013 Original: English HOW FAR DOES THE TRADE FACILITATION NEGOTIATION TEXT (REV.16) GO BEYOND THE WCO REVISED KYOTO CONVENTION (RKC)? SYNOPSIS This Note assesses the extent to which the Trade Facilitation negotiation text (Rev.16) goes beyond the WCO Revised Kyoto Convention (RKC). The backdrop to this Note is the erroneous view that the TF Agreement only differs slightly from the WCO RKC. This assessment finds that The RKC has a much more limited Membership than the WTO. Seventy-odd WTO Members are not Contracting Party to the RKC. In Africa, only 6 have accepted all the provisions of the Convention. Around half of the articles of the TF negotiation text introduce a new legally binding obligation where no related provisions exist in the RKC. Examples are Interval between Publication and Entry into Force, Opportunity to Comment on New and Amended Rules, Advance Rulings, Disciplines on Fees and Charges Imposed on or in Connection with Importation and Exportation, Post-clearance Audit, Establishment and Publication of Average Release Times, Prohibition of Consular Transaction Requirement and Preshipment Inspections. For another half of the TF provisions there are indeed related provisions in the RKC but the TF Agreement introduces a stronger, broader and/or a more legally binding commitment. June 2013 Geneva, Switzerland This Analytical Note is produced by the Trade for Development Programme (TDP) of the South Centre to contribute...
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...Case 8-2 Ohio Plastics Ohio Plastics (OP) is an extruder of plastic sheets of varying color and size that are sold to engraving and business promotional firms who make signs, name tags and award trophies from the plastic sheets. OP is well known in the industry for making a high-quality product and for providing quick response times for orders. In 2003 OP had 75 percent of the U.S. market for plastic engraving sheets. During the last half of 2003 OP sales declined. Discussions with OP’s major distributors and engravers revealed a softening of demand for engraved items, and the outlook for 2004 was a further reduction in sales. To counter the U.S. market decline, OP began to sell its products in Mexico in August 2003. OP signed agreements with distributors in Mexico City, Monterrey, and Guadalajara. During the first 6 months distributors in these Mexican cities had double-digit monthly sales increases. However, during the first quarter of 2004, monthly sales increased at a slower rate. Discussions with the Mexican distributors indicated the lead time for shipments had increased to 7 days from the 4-day norm during 2003, and the consistency of the transit time had dropped to 70 percent. This longer, less consistent lead time for shipments resulted in frequent stockouts and lost sales. Because OP did not have brand recognition in Mexico, the Mexican engravers would buy other brands from the distributors. Thus OP incurred the lost sales while the distributors...
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...Case 8-2 Ohio Plastics Ohio Plastics (OP) is an extruder of plastic sheets of varying color and size that are sold to engraving and business promotional firms who make signs, name tags and award trophies from the plastic sheets. OP is well known in the industry for making a high-quality product and for providing quick response times for orders. In 2003 OP had 75 percent of the U.S. market for plastic engraving sheets. During the last half of 2003 OP sales declined. Discussions with OP’s major distributors and engravers revealed a softening of demand for engraved items, and the outlook for 2004 was a further reduction in sales. To counter the U.S. market decline, OP began to sell its products in Mexico in August 2003. OP signed agreements with distributors in Mexico City, Monterrey, and Guadalajara. During the first 6 months distributors in these Mexican cities had double-digit monthly sales increases. However, during the first quarter of 2004, monthly sales increased at a slower rate. Discussions with the Mexican distributors indicated the lead time for shipments had increased to 7 days from the 4-day norm during 2003, and the consistency of the transit time had dropped to 70 percent. This longer, less consistent lead time for shipments resulted in frequent stockouts and lost sales. Because OP did not have brand recognition in Mexico, the Mexican engravers would buy other brands from the distributors. Thus OP incurred the lost sales while the distributors...
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...result, the number of traditional funerals has been declining. "Show me the manner in which a nation cares for its dead and I will measure with mathematical exactness the tender mercies of its people, their respect for the laws of the land, and their loyalty to high ideals." -- Sir William Gladstone Survival in the U.S. Funeral Industry: A PESTEL Analysis The funeral industry, one of the oldest and among the most stable of industries regardless of economic trends, is facing one of the biggest challenges of its existence, and the threat is coming from an unlikely source – their own customers. People’s attitudes towards funerals have been changing and as a result, the number of traditional funerals has been declining. Funeral customs and services are as old as civilization itself. Throughout the history of mankind, every culture and civilization studied has attended to the proper care and disposition of their dead by way of three common things: some type of funeral rites, rituals and ceremonies, a sacred resting place and memorialization (Whittaker, 2005). Researchers have discovered Neanderthal burial grounds dating back to 60,000 BC along with animal antlers and flower remnants placed on the corpse indicating a form of ritual and gifts of remembrance. Primitive man lived in fear and reacted to life events and most natural phenomenon, such as weather, and attributed these acts to that of a higher being. Live and death events were thought to be the acts of spirits...
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...Economic Integration, according to Investopedia online, is, “an economic arrangement between different regions marked by the reduction or elimination of trade barriers and the coordination of monetary and fiscal policies. The aim of economic integration is to reduce costs for both consumers and producers, as well as to increase trade between the countries taking part in the agreement.” According to Norman Girwan, in his paper entitled, ‘Caricom’s Elusive Quest For Economic Integration,’ the Caribbean needed to integrate for similar reasons. Girwan states that the move toward such integration was driven by the need to mitigate against the constraints of small size on development, as well as there were other non-eceonomic objectives. These included “attaining national independence, sharing the costs of common services, pooling bargaining power in international environment and instituting a common West Indian identity.” Girwan continues by stating emphatically that “economic integration is still a work in progress for the Caribbean peoples; and what has been accomplished so far has not impacted significantly on regional economic development.” He attests that “this could be due to faulty implementation of agreed integration schemes, or to inappropriate design of the schemes themselves, or to inherent limits in the capacity of economic integration per se to drive development in these economies.” In a similar manner, Mehmet Ekizoglu, in his paper Mercosur, It’s History, Institutions...
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