Customs compliance: policy design, actions, program evaluation, legislation review, initiatives to encourage compliance with regulations and good customs practices for imports into Brazil

• Grant number: 23/09754-0
• Support Opportunities: Research Grants - Research in Public Policies
• Start date: February 01, 2024
• End date: January 31, 2028
• Field of knowledge: Applied Social Sciences - Administration - Administration of Specific Sectors
• Principal Investigator: Cristiano Morini
• Grantee: Cristiano Morini
• Host Institution: Faculdade de Ciências Aplicadas (FCA). Universidade Estadual de Campinas (UNICAMP). Limeira , SP, Brazil
• Associated researchers: Anderson Cesar Gomes Teixeira Pellegrino ; André Luiz Sica de Campos ; Anibal Tavares de Azevedo ; Cássio Garcia Ribeiro Soares da Silva ; Dirceu da Silva ; Edmundo Inácio Júnior ; Elaine Cristina da Costa ; Fernando Antonio Prado Gimenez ; Gustavo Vivas David ; Jorge Eduardo de Schoucair Jambeiro Filho ; Lucas Antonio Risso ; Marcus Vinicius Nali Simioni Filho ; Nivia Maria Bezerra ; Renato Camara Ferro Ribeiro de Gusmao ; Vaibhav Chaudhary
• Associated scholarship(s): 25/02472-4 - Development, maintenance and completion of a website related to the Unicamp research laboratory, where the public policy research project (PPPP) will be hosted., BP.TT; 25/02051-9 - Selection of chatbot architectures based on LLMs and Augmented Information Retrieval (AIR) for detecting problematic import items using the PROMETHEE multicriteria method, BP.MS; 24/07491-4 - Marketplaces and the internationalization of small and medium-sized enterprises (SMEs), BP.PD; 24/05042-8 - Performance analysis of unsupervised learning algorithms in the group classification problem for customs risk management, BP.MS; 24/05444-9 - The local content of Union Government Purchases from Brazilian SMEs, BP.MS

Abstract

The problem associated with the topic is non-compliance with tax and customs regulations, with problems related to the loss of competitiveness of national companies. The growing international trade flows, especially for certain items during the pandemic, and the change in consumer behavior, migrating essentially to digital platforms, led to the need to encourage good practices and voluntary compliance with customs regulations. Customs is responsible for the controls (and taxation) of goods that pass through the borders. The Federal Revenue is the tax and customs administration in the country. The main objective is to induce customs compliance, with the fraudster's expected return being negative. This public policy research project is divided into two parts related to the public policy theme of customs compliance. One refers to the evaluation of the customs compliance program for importing and exporting companies, called the Authorized Economic Operator (AEO) program. Adherence to the program guarantees flexibility in customs controls. Another refers to revising the legislation on international parcels (small packages), commonly known as importation via electronic commerce. The objective of the first part is to evaluate the AEO program and propose monitoring indicators to effectively measure the cost and value of joining the compliance program. The objective of the second part is to propose a policy and proposition of more efficient control actions, to regulate, control, and, eventually, tax the importation of small packages (parcels). Both parts make up a public policy under development (PID, acronym in the Portuguese language), focused on customs compliance in terms of formalization, implementation, and operation, to create an environment of compliance, regulation, and good practices. In terms of contribution to the advancement of knowledge, results in the identification of customs risk management criteria for e-commerce and analysis and proposal of indicators for evaluating the AEO program. The associated risks are related to the discontinuity and changes of positions in public management. Among the risks associated with the knowledge to be produced, there is the possibility of not completing the planned scholarships. (AU)