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.