Editorial

The topics addressed in this edition of the Journal are very broad. Some analyse technical aspects of border management such as tariff classification, valuation, and Authorized Economic Operator verification, while others address more strategic issues relating to the design of excise regimes, the use of automation to mitigate corruption risks, the role played by Customs in free trade zones, and the ability of administrations to effectively manage new and emerging cross-border regulatory requirements. In many ways the wide variety of topics that we receive is reflective of the scope of responsibilities that fall to Customs and other border management agencies.