إدارة التخليص الجمركي لمدخلات الإنتاج

Abstract

Abstract

This research studied the role of customs clearance (customs duties) for imports of inputs for production as one of the most important sources of revenue for the Treasury and see how their contribution in solving the economic and financial problems of the state. The purpose of this study to gain access to the results and answers to test hypotheses based on the descriptive approach of analytical and statistical approach to analyze the data questionnaire distributed to random samples consisting of (50) of the workers in the field of customs clearance where it was adopted on a program of SPSS statistical test and validate hypotheses, namely: • The establishment of free zones help to relieve the pressure on the ports working. • Letters of Credit facilitate the operations of international trade. • Granting of licenses for clearance for people with experience in the field of clearance control of customs clearance. • Customs duties is one of the most important resources in providing income to the public treasury. A search on the four chapters of the first chapter discusses the introduction and the concept and importance of the research objectives and hypotheses, methodology, followed by the side of the limits of temporal and spatial research. The second chapter is in four sections, deal with customs clearance and customs tariffs and international conventions relating to international trade touching Conventions GATT and the WTO of its origin, objectives, and the financing of international trade, In the third chapter talked about the customs administration in the three sections of awareness of the customs system, customs procedures and the session documentary and clearance systems and procedures, but in the fourth and final chapter dealt with a case study researcher Red Sea navigation, structure and activities and their role in customs clearance. The researcher reached the following findings: - Use the customs authorities for the establishment of free zones to break bottlenecks resulting from the large number of imports and Phone ports working. - The opening of letters of credit with banks is beginning to attract the real goods to be supplied. - Customs tax is imposed directly by the state to provide the most revenue to support the public treasury. In addition to the main recommendations reached by the research, which can be summarized as follows: - To encourage suppliers to open letters of credit in the banks because it represents the best way to save their rights. - The need to expand in the establishment of free zones and the creation of alternative means to break bottlenecks resulting from the large flower ports. - Reduce time for customs clearance and reduce the paper used to become a single sheet of paper (release).