The Role of Electronic Customs in Facilitating the Customs Affairs Process (A Case study

of the Islamic Republic of Iran Customs Administrations)

Yousef Sharifpour*1 , Mahdi Heidarzadeh2, Esmaeil Allahdadi3, Fathollah Hassanloei4 Amir Habibvand5
1
Department of Management and Human Resource, Islamic Azad Uuiversiti, Sardasht, Iran, (E-mail:
vian_389@[Link], and gmail: yousefsharifpour@[Link], Tel: 00989141686646)
2,3,4
PhD candidate of the University of Tehran, Iran, and customs employee ([Link]@[Link], Tel:
00989120706575, 3allahdadi_farshad@[Link], Tel: 00989126387594, 4alvert100@[Link], , Tel:
00989122054058, 5 amir_barez@[Link],Tel: 00989128600300)
*Corresponding author

Abstract
The emergences of digital economy, globalization and the changes having occurred in the
international system have revolutionized the role of customs duty so that the traditional duties
and missions of Customs can no longer meet the national development goals. The Islamic
Republic of Iran Customs Administration, with regard to its great importance in the country's
economic system, has done its best to contribute to achieving the social - economic development
goals, by eliminating the bureaucracy, improving the quality of customs services and generally
enhancing the efficiency of the customs system using new information technologies and
intelligent electronic systems. This article examines the role of electronic customs in facilitating
the Islamic Republic of Iran's Customs. The results indicate that the establishment of electronic
customs has more transparency and can facilitate the Customs affairs process as it makes the
daily activities of the Customs be done electronically, makes electronic documentation in
Customs affairs using a common structure and makes the internet connection between the
regulatory agencies.

Keywords: electronic customs, e-commerce, Customs affairs

11
Department of Management and Human Resource, Islamic Azad Uuiversiti, Sardasht, Iran
2
. PhD candidate of the Islamic Azad University Central Tehran Branch, Iran, and customs employee
3
. PhD candidate of the Kharazmi University of Tehran, Iran, and customs employee
4
. PhD candidate of the Islamic Azad University Qaemshahr, Iran, and customs employee
5
. PhD candidate of the Islamic Azad University Central Tehran Branch, Iran, and customs employee
*Corresponding author

1
 1. Introduction
International trade in the world makes no sense without the use of the Customs Services.
Customs, as an important and integral part of the foreign trade of each country, is the place
where the trade agents communicate their information. It also executes the laws and regulations
and instructions issued in the area of exports, imports and other customs procedures. Customs is
so important that its speed and efficiency is sometimes used as a measure to evaluate the foreign
trade activities in countries or even their macroeconomy. Moreover, the most important role of
customs is to improve the efficiency of import and export process and provide and analyze the
figures and information related to foreign trade (Jahangiri, 2011). That's why it is nowadays
believed that automation of customs is an integral part of any trade facilitation program.
Due to the high volume of trade and the increasing speed of business transactions, Customs also
have to be transformed, because the clients expect to have their commodities released from
Customs as fast as they purchase and carry them. In addition, due to the emergence of electronic
commerce, the business community nowadays expects that the Customs procedures become
transparent and predictable and the goods be released quickly. On the other hand, the
government expects to collect revenue and apply the export and import laws and regulations
effectively. In order to meet these expectations, many customs administrations take measures to
use e-commerce to support their operations. In fact, today's customs procedures are considered a
major obstacle for the international trade without the use of ICT. Therefore, attempts will be
made in this article to highlight the role of technological progress in the process of customs, and
thus persuade the economic and customs officials of countries to make use of these advances in
their work process. This is because it is believed that electronic Customs plays an important role
in reducing the transaction costs, speeding up the transfers, Improving the communications, and
providing easier participation of commercial partners and greater transparency (Aqajani, et al,
2010) and the use of ICT and electronic customs will help us perform all operations, calculations
and Customs monitoring easily and accurately, which will help facilitate the Customs affairs
process and leave no problem called inaccuracy or work postponement.

2. E-commerce and its relationship with Customs

The European Union believes that e-commerce means doing business electronically so
that the parties interact with each other electronically instead of the physical exchanges or direct

2
physical contact. (Jahangiri, 2011) also define e-commerce as the paperless commercial
exchange where the electronic exchange of data is used as a tool along with e-mail, electronic
bulletin boards, the Web, and other network-based technologies. In other words, the electronic
exchange of data acts as the backbone of e-commerce (Kakhaki, 2011). Therefore, e-commerce
consists of the process of buying, selling, transferring or exchanging the goods, services and
information via computer networks such as the internet.
The expansion of electronic commerce at the international level has occurred so fast and
the benefits associated with it have become so transparent and abundant that developing
countries have increasingly become persuaded to use and each one has selected specific plans to
start, institutionalize, expand and develop e-commerce. The benefits associated with the use of e-
commerce in each area can include costs reduction, efficiency and productivity improvement,
competitive markets, fast and easy access to the required information, reduction and elimination
of restrictions, the increased number of suppliers of goods, and consumers' wide choice. Now,
considering the fact that e-commerce in Customs helps improve the efficiency and leads to the
optimal use of the resources and facilities in the organization, Figure 1 shows the advantages of
e-commerce in customs associated with merchants, the national economy and Customs.

Advantages of e-
commerce in customs

Customers Customs
National economy
- Improving the services - Easy and effective
- An increase in commercial
operations of Customs
- Access to information competition via faster - Better integration and
release of goods efficiency of customs-
- Supplying the needs of related affairs via
reliable merchants - An increase in revenues automation of daily
operations
- Reducing the time - Security and protection of - provide the way for more
wasted for issuing borders concentrate on application
certificates, licenses and of rules
- Better assessment of
releasing the commodities
compliance with
regulations

Figure 1- Benefits of e-commerce in Customs

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 Customs as the first and most important executor of foreign trade regulations, along with
other factors in international trade including bank, insurance, and transport institutions, is
affected by the conditions prevailing in the international trade chain (Memarnejad, et al, 2013).
The factors and trends affecting the performance of Customs, the space where Customs work,
and finally the way Customs interacts with these factors and conditions are issues to be examined
in the operating environment. In examining the operating environment, the changing conditions
of the world in the international arena and the challenges arising from them are used to support
and coordinate the views, objectives, priorities and the work programs of the World Customs
Organization and its Member States. So, Customs is a necessary institute for all countries because it
provides income, facilitates business and safeguards society. As well, this organization manages product
and travellers affairs in international level. Governments require efficient and effective customs in order
to implement financial, economic and social programs appropriately. As Today, IRI customs organization
has many important duties beyond income provision and supporting internal production and industries
and it embraces a wide range of national and international requirements. IRI customs provides services
by understanding right expectation of beneficiaries like government, consumers, producers and
businessmen in order to facilitate and develop commerce, bring predicted incomes, implement external
business policies and supporting consumers and producers (Memarnejad, et al, 2013). As a result, due
to the emergence of electronic commerce, the business community nowadays expects that
the Customs procedures become transparent and predictable and the goods be released quickly.
On the other hand, the government expects to collect revenue and apply the export and import
laws and regulations effectively. In order to meet these expectations, many customs
administrations take measures to use e-commerce to support their operations.

3. Problems and limitations of traditional Customs in Customs affairs process

Delay at the borders is the most obvious of obstacle in international trade. The main
reasons for the delays include the old procedures of customs clearance, excessive bureaucracy
and paperwork, lack of transparent rules and regulations of Customs and slow procedures of risk
assessment (Ramazanipour, et al, 2014). An important source of delay is those businessmen have
to send almost similar information in different documentary forms to multiple departments
before their commodities are released. In the traditional customs, the goods themselves had to be
inspected in every respect. The maritime transport of goods, which had had monopolized

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international trade till a few decades ago, provided enough time for Customs to visit and inspect
both the exported and the imported goods. In addition, the customs procedures were concentrated
at one point in the traditional Customs. Export and import declaration forms for customs
procedures require multiple forms, and it is impossible to follow these steps without presenting a
paper form via the assertive or his representative at the time and place designated by the
customs.
The increased volume of world trade over the past few decades has had a significant
impact on the volume of customs operations regarding goods clearance. It should be noted the
increased volume of goods has caused a change in the scope of goods that customs used to
control, so that each commodity creates numerous problems for customs officials depending on
its composition and Tariff. In this relation, delay in clearance will leave ports, airports and
warehouses with massive amounts of unreleased, abandoned or deposited goods, which will
increase the capital sleep loss. If Customs are not able to release goods quickly, they will face
problems. The use of ICT can reduce these problems and pave the way for the good performance
of the organization. (Karbasian, 2005)
According to the studies and the documents available in the Customs throughout the
country, we see that the customs affairs related to the exports and imports of goods and the
related administrative affairs are done slowly and impose high costs on Customs and waste their
time due to the abundant volumes of the cases and piles of documents (Salarzayee, and Jamshidi,
2014). The fact is that due to today's competitive world and the upward trend in trade, traditional
customs are not able to efficiently allocate the resources they need. Nowadays, electronic
Customs has replaced the traditional Customs as a new way of speeding up the formalities
relating to export and import of goods and other of customs procedures.

4. Electronic Customs
Customs is an organization that pursues two goals in performing its duties. First, facilitating
the international trade and, secondly, applying rules and regulations (Memarnejad, et al, 2013).
Achieving these two goals simultaneously is one of the major challenges facing customs. The
use of information technology will certainly help Customs to achieve these goals. IT can
revolutionize Customs and their services and eliminate many of the traditional formalities
procedures and replace them with modern procedures. In Iran, several measures have been taken

5
to equip Customs with the information and communication of modern technologies, as in an
article titled "The benefits of electronic customs in customs, (Aqajani, et al. 2010) concluded that
electronic customs is one of the main sectors of e-government or e-commerce where customs
plays a significant role. Electronic customs includes new technologies, especially information
technology and uses them in the customs formalities and clearance. The use of the integrated
systems of customs (including the integrated hardware and software), the use of electronic
documents, exchange of electronic data between partner and neighboring organizations, and the
use of new technologies such as two-dimensional barcode and RFID on paper documents and
smart cards are an integral part of modern Customs (Jahangiri, 2011). Thus, the implementation
of electronic customs requires software, systems and human infrastructures.
Since the use of the modern electronic technologies both makes it possible to enter into
the arena of e-commerce and paves the way for e-government, thus due to the growth of
technology and the use of new technologies such as RFID to provide services, some strategies
have been provided for the realization of electronic customs, supervision of customs formalities,
and acceleration of the customs procedures and also for the Customs' more effective
communication with the neighboring organizations and companies, which can help accelerate
and facilitate the process of serving clients in customs and boost the export and import of goods
on the one hand, and increase the efficiency of the personnel and the administrative health level.
Effective use of these technologies depends on the use of this technology as the most effective
tool that can actualize the potential talents, help achieve the determined goals using the shortest
way possible and pave the way for the effectiveness and efficiency in global trade and
compliance with international rules and regulations for better support of society and collection of
customs revenue; it can also facilitate customs formalities and increase client satisfaction.
The use of the web can have numerous benefits. For example, a useful and valuable
customs clearance process can minimize the costs and increase customer satisfaction. However,
despite the many benefits of electronic customs, there is an important issue in electronic Customs
which is security considerations (Alipour, et al 2013). Espionage, sabotage, and criminal attacks
occur every day for information systems in modern societies. Development of the Web has
increased the electronic exchanges and at the same time, there occur more opportunities for
system failures. Therefore, some security systems need to be developed and used for data
security during the transfer and clearance of goods. Automation helps accelerate the import and

6
export of goods and maintain the security of commodities. However, there need to be certain
facilities in Customs concerning control and inspection. Customs need to create a balance
between inspection and facilitation, so that the two may progress simultaneously.

4.1 The data transfer models in electronic Customs

There are different ways of transferring data in the chains and the traditional method or
the paper-based system is the first method which can no longer respond the needs of the chain
due to reasons such as delay in time, individual mistakes and high costs. Therefore, the chain
managers have no alternative but to turn to information technology in order to be able to meet
the chain's customers and the stakeholders. The types of models that are available for transfer of
information are provided in the following. Models that can be used to share information in each
chain include three types, as described in the following (Hau, 1998).

 The simple model of data transfer: This model is presented in Figure 2. In this type of
data transmission, each sector sends the information just to its upper sector, which has a
database and makes use of it in the decisions that it makes. The EDI-Based system uses
this model.

A B

Information
System

Figure 2- The simple model of data transfer (Saei, and Nakhei, 2006)

 Third-party model: In this model, a third party information stores the information in a
database for members of the chain. The third party may also perform services for the
members of the chain, such as Instill Company which operated between the distributers
and consumers of foodstuffs and does electronic communication services besides storing
the data. Figure 3 shows this model.

7
 A B

Third party

Information
System

Figure 3- Third Party Model (Saei, and Nakhei, 2006)

 The Data Hub Model (the model used in electronic customs): This model is similar to the
second model with the difference that a computer system works instead of a third party.
This model can be seen in Figure 4:

Figure 4- Data Hub Model (Saei, and Nakhei, 2006)

As it is clear, the Data Hub Model is used in e electronic Customs for data transmission.

4.2 The capabilities of electronic Customs in Customs procedures

A review of the performance of window system of the cross-border trade unit and the
customs comprehensive system in each of the customs procedures gives us a better picture of the
work done in the Islamic Republic of Iran's Customs. This lets us know the tools and facilities
that ran's customs has used so far to become a mechanized and digital Customs. On this basis and
consistent with global developments, certain activities have been performed in Iranian Customs
in order to make the Customs affairs be done electronically. As the ASYCUDA system
developed, the following systems were gradually implemented in the Islamic Republic of Iran's
Customs.

- The CODING System to achieve the correct identity information of natural and legal
persons.

8
- The transit routes system which was designed and installed in order to select the transit
routes.
- The system of international transportation companies to address the performance and
monitor the activities of these companies in order to improve their performance. This
system, aiming to monitor the companies and making it possible for executive Customs
to have quick access to electronic records, eliminates paperwork at the process of
requesting for the company's activities.
- The ASYCUDA System: The new web-based version of ASYCUDA was designed and
implemented based on the modern technology of the world by UNCTAD. This system
allows you to carry out the operations of customs clearance of goods through the Internet
with full support of WCO DATA MODEL and a design based on multi-tier architecture.
- Manifest System: This system is capable of registering and clearing the manifestos and
bill of lading mechanically, reporting the exact number of manifestos and programs in
specified dates, controlling the information provided in the declaration and comparing it
with the program information, preventing the re-declaration of the goods, specifying end
of the moratorium for the goods in the warehouse, removing all of the large notebooks
prepared manually and speeding up the registration and unloading of the goods.
- The centralized value system: The value system has been designed with the capability to
run on the Internet and intranet, and it is connected to the Internet whenever it is required
to exchange information, and information (computer forms of values along with
appended pictures and reference information along with images) is exchanged via the
internet and intranet.
- The Information Integration System: Using this system, we can provide analytical and
management reports as an example of the smart application of business in the area of
customs performance management.
- The Review System: This system has been designed for mechanization of the manual
system of General Administration of Iran's Customs Review and has mechanized the
operational workflow of the system including distribution and selection of experts, the
selection of transcripts, controlling the distribution sector, inspection of declaration, the
Chairman's view and so on.

9
- The judicial system: In addition to all of the information related to the cases, it is possible
to extract the information related to the incoming and outgoing goods to the judiciary
warehouse.
- The bank guarantee system: the system has been designed and operationalized in order to
record the information about the identity of the natural or legal persons providing bank
guarantees regarding the clearance of imported goods and to pursue the settlement of
those guarantees.
- The Commercial Information System: This system has been designed to facilitate and
accelerate access to the foreign trade (exports and imports) information since 1992 by the
intra-organizational and inter-organizational users and based on all statistical fields
contained in the declaration (depending on the user's access level) and we can extract
information from this system in Excel and PDF formats.
- The Remote Declaration System: Using this system, the owners of the goods or their
legal representatives can communicate with the Customs via DIAL UP at their workplace
and can enter the Customs network environment using the BRK module and a
PASSWORD, and thus complete the declaration form with different options including
definite export, definite import, and temporary login.
- The Management Information System: The Management Information Systems has been
designed from several sub-systems in order to insert and include all rules and regulations
related to foreign trade and carry out the necessary controls in order to avoid any
deviation in implementing the regulations. This system includes sub-systems including
Dyspans Deduction Information, received deduction, risk management, determining the
declaration route and timing. This system makes it possible to manage all of the
regulations and risk indicators related to natural and legal persons on the moment and for
all executive customs.
- The Vehicle Certification System: The system creates a database of imported vehicles,
and makes it possible to exchange information electronically with other organizations
such as the General Directorate of Police Numbering.
- The electronic system to receive warehouse receipts and manage it: Controlling and
monitoring the warehouses is one of the duties of Customs. Therefore, with the
implementation of the comprehensive system of Customs, the Customs can communicate

10
 directly with the Warehouse Receipt and its information becomes electronically available
to the Customs. This system can manage and issue the receipts and make the intelligent
Customs monitoring and control possible. Other capabilities of this system include
facilitating and speeding up the issuance of Warehouse Receipts and preventing the entry
of the available information, accelerating the assessment and determining the exact
location of the goods, monitoring and controlling the loading and unloading of goods
and so on.
- The electronic debt control system: the customs' debts which are determined according to
Article 7 of the Customs Affairs Law. The system not only shows the debts
automatically, but also prevents the debtor from doing any operation throughout the
country.
- The authentication system: By implementing the comprehensive system of customs
affairs, the system performs all these steps automatically and receives the needed
inquiries from the neighboring organizations directly.
- The system to receive the necessary permits electronically: The comprehensive system of
customs affairs receives certain permits from the neighboring organizations directly and
this will have a great impact on the customs clearance process.
- The Electronic Licensing Green Card) System: With the implementation of the
comprehensive system of customs, the license (green card) is issued electronically and is
regulated based on the actual amount of goods output.
- The electronic seal system: With the implementation of the comprehensive system of
customs and installing electronic plumps on transit shipments and connecting them
directly to the system, the location of any cargo transit can be observed online. Besides,
warnings will be automatically sent to managers in case the system is turned on or
delayed.
- Intelligent system for insurance: With the launch of this system, insurance offices are
connected to the electronic network of the system so that the co-insurance activities can
be controlled electronically in order to save time and money, and prevent the occurrence
of potential violations.
- The Digital document archiving system: The Digital Archive system has been installed at
the executive Customs. This system receives the scanned documents, link them to the

11
 information included in the declaration to be viewed by the officials. Preventing from any
changes in the documents and from their missing is among the capabilities of this system.

4.3 The benefits and advantages of using electronic Customs in Customs affairs

Electronic Customs is the result of the link between business and IT and the rapidly
spreading phenomena. In this connection, electronic customs, as one of the important
components of e-commerce, can reduce the Customs bottleneck in different ways or even
eliminate it in some cases (Shirsavar, and Shirinpour, 2016). The first way is the electronic
clearance. A distinctive feature of electronic commerce is that it creates opportunities for
borderless trade. The Internet eliminates the Customs clearance stages in international business
transactions for some goods and services by allowing the online delivery of orders. In trading
the goods that require physical delivery, by sending the electronic data related to the transport
documents and the declarations to customs, it is possible for the Customs to analyze the data
related to the goods before the cargo is discharged, which will result in immediate clearance of
the cargo.
E-business allows the Customs offices to supply the needs of stakeholders in international
trade and transport in a better way. As electronic customs has advantages for merchants such as
reducing the time wasted for issuing certificates and licenses and clearance of goods, electronic
customs will reduce the transaction costs, speed up the transmission, improve the
communication, provide easier participation of the parties to the transaction in the exchange
process, and increase mutual confidence (Aqajani, et al 2010).
The major effects of electronic customs are shown in Table 1. Electronic customs facilitates the
Customs affairs process by eliminating the customs procedures in the exchange of services and
products, facilitating the movement and transfer of physical goods, reducing the necessity for
physical inspection of cargo, better physical inspection better, less delay for trusted merchants
and immediate clearance of shipments. Besides, the online customs rules and regulations which
are available at any time and place significantly increase the transparency in customs affairs.

12
Table1- The benefits and effects of electronic Customs (Kovacs (2005); Asia-Europe Meeting
(2006); Lambert-mogliansky, et al. (2007).
Sources Benefits and effects of electronic Customs
Asycuda,2000 HMCustoms and Excise, Automation of the daily Customs processes
2002; United Nations, 2003; The Islamic
Republic of Iran Customs Administration
(IRICA), Beheshtian, 2000

Unescope,2000 Electronic documentation using a common

structure
Unescope,2000; Commission of Establishing Internet communications
European Community,2003; between the regulatory agencies
Stpronews,2001
Kuik,1998; United Nations,2003; IBM providing information for fast and reliable
Consulting Services,2003 track of the shipment
Unescope,2000 Making the Customs rules and regulations
available online
Kuik,1998 Allowing access to different forms related to
different countries
The Islamic Republic of Iran Customs Reducing the Customs violations
Administration (IRICA),2004
HM Customs and Excise,2002 Improving the Customs services
Unescope,2000; Stpronews,2001; Increasingly transparency in Customs affairs
Commission of European
Communities,2003; The Islamic Republic
of Iran Customs Administration
(IRICA),2004
Robert and Polanski,2002; Commission Performing the Customs affairs with less cost
of European Community,2003; The (besides reducing the custom duties)
Islamic Republic of Iran Customs
Administration (IRICA),2004; Tan et
al.,2006
Unescope,2000 HM Customs and Improving the Customs' accuracy and
Excise,2002; The Islamic Republic of assessment of risk
Iran
Customs Administration (IRICA),2004;

Kyoto Convention, Chapter7; The Applying the Customs regulations in the

Islamic Republic of Iran Customs same way and preventing personal tastes
Administration (IRICA),1999; United
Nations,2003 Commission of European
Community,2003; The Islamic Republic
of Iran Customs Administration
(IRICA),2004
Unescope,2000 Better sampling of goods for inspection
Unescope,2000 Better physical inspection

13
 Sources (continue) Benefits and effects of electronic Customs
Unescope,2000 Matto and Immediate clearance of goods
Schunkenct,2000; HM Customs and
Excise,2002; Robert and Polanski,2002;
Commission of European
Community,2003; United Nations,2003;
IBM Consulting Services,2003;
UNCTAD,2006; Machine Service Office,
1999; The Islamic Republic of Iran
Customs Administration (IRICA),1999;
Beheshtian,2000; Karbasian,2004; The
Islamic Republic of Iran Customs
Administration (IRICA),2004
Asycuda,2000 Increasing the merchants' inventory and
property turnover speed

Unescope,2000 Allowing borderless trade

Machine Service Office, 1999-2004; Facilitating the Customs affairs and
Zang-2002 accelerating the Customs procedures

5. Conclusion
One of the main sectors of e-government is e-commerce, and electronic Customs
naturally has one of the main roles in this regard. Due to the growing volume of current tasks and
operations in different industries and occupations, and lack of time, it is inevitable to use IT and
ICT systems, so that different tasks will be faced with serious problems without the use of
technologies. The implementation of electronic customs facilitates the execution of the rules and
regulations and collection of government's rights including customs rights and interests and the
customs' practices and procedures will become more transparent. By providing the remote
declaration for cargo owners, it becomes possible to have unattended evaluation for them. In
other words, carrying out customs procedures electronically will result in the reduced time of
doing customs formalities in import and export and other customs procedures. If we move
towards the electronic system, the government's regulations, rules and policies will be
implemented as quickly as possible; for example, the prohibition of banned goods will be
announced in the shortest time possible and will not enter any customs. However, it will take
long in the traditional system to issue a regulation and notify it to customs around the country,
and some banned goods may enter the country during this interval. Therefore, the electronic
customs facilitates business and the rapid implementation of the rules and regulations. In general,

14
electronic customs is a win-win game, as both the Customs Administration wins, as it can
execute its laws and regulations and takes the government's rights, and entrepreneurs and owners
of goods win, because they can do their work within the shortest time possible.
We may conclude that the World Customs Organization is one of the successful
international organizations and has been able to identify positions on the international stage and
do its heavy responsibilities properly perform and guide the organization's members. As the
Iranian Customs is also a member of this organization, it has to improve and promote its
executive mechanisms in this environment in order to transform its performance structure, and
electronic Customs must fulfill and implement these prospects.

Acknowledgment

I would like to state my appreciation to the Islamic Republic of Iran's Customs and Islamic
Azad University of Iran, Sardasht branch, which afforded me the opportunity to expand
academic as well as dealing prospect.

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