Table 9 Summary of major tax evasion causes
Causes\ Agent Code. | A | B | C | D |
|---|---|---|---|---|
Customs Officer | 16.8 % | 12.2 % | 10.7 % | 10.0 % |
Customs Broker | 25.2 % | 25.0 % | 19.4 % | 12.9 % |
Cargo Category | 34.3 % (textile) | 30.0 % (electronic) | 8.1 % (mechanic) | 4.9 % (Accessories) |
Departure Port | 75.6 % (HK) | 10.9 % (China) | ||
Original Manufactured Country | 57.4 % (HK) | 36.9 % (China) | 3.4 % (Japan) |