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Import and Export: Customs Regulation and International Taxation
Subject area: Management and Commerce · Area of research: Social Sciences
Abstract
As global trade expands, businesses must navigate a complex matrix of customs regulations and international tax rules that govern the movement of goods across borders. This article examines the legal and fiscal frameworks surrounding import and export operations, with a focus on customs procedures, tariff systems, VAT application, and transfer pricing considerations. Drawing on real-world regulatory developments and academic literature, it highlights the challenges faced by companies in maintaining compliance, managing risks, and leveraging trade agreements. The analysis underscores the importance of coordinated international standards and proactive business strategies in promoting lawful and efficient cross-border commerce.
Keywords
International Trade, Customs Regulation, VAT and Taxation, Trade Compliance, Import and Export Law.
How to cite this paper
@article{1708603,
author = {Rafaella Stradella},
title = {Import and Export: Customs Regulation and International Taxation},
journal = {Iconic Research And Engineering Journals},
year = {2025},
volume = {8},
number = {11},
pages = {1449-1453},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1708603.pdf},
abstract = {As global trade expands, businesses must navigate a complex matrix of customs regulations and international tax rules that govern the movement of goods across borders. This article examines the legal and fiscal frameworks surrounding import and export operations, with a focus on customs procedures, tariff systems, VAT application, and transfer pricing considerations. Drawing on real-world regulatory developments and academic literature, it highlights the challenges faced by companies in maintaining compliance, managing risks, and leveraging trade agreements. The analysis underscores the importance of coordinated international standards and proactive business strategies in promoting lawful and efficient cross-border commerce.},
keywords = {International Trade, Customs Regulation, VAT and Taxation, Trade Compliance, Import and Export Law.},
month = {May},
}