Affiliations: Jaypee Institute of Information Technology, Noida UP, India
Correspondence:
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Corresponding author: Nitin K. Tyagi, Jaypee Institute of Information Technology, A-10, Sector 62, Noida UP, India. Tel.: +91 9810240985; E-mail: nktyagi2007@gmail.com.
Abstract: In the era of electronic governance, electronic filing of import bills of entry documents and export bills documents is in place. All countries are thinking to eliminate the non-tariff barrier globally and the concept of liberalization is being introduced. Import duty is imposed when any imports take place. The drawback is considered as the incentive given to the exporters by the government of a country to encourage exports. The drawback is calculated based on the declared value of exported items, item-wise/quantity-wise. Many unscrupulous exporters overvalue the exported goods to get the higher incentive. So, determining the actual valuation of exported goods is a very challenging task for customs officials to prevent drawback frauds. Customs officials are in the process of valuation of exported goods with their discretion/skills from time to time for detecting drawback frauds and prevent government losses by scrutiny exports documents, invoices, and examining the goods. In this paper, a two-tier duty drawback fraud detection system using intuitionistic fuzzy theory and game theory. In tier-1, an intuitionistic fuzzy approach has been applied to determine the sensitivity of goods whereas, in tier-2, a game theory has been used to maximize the payoff of respective country governance.
Keywords: Triangular intuitionistic fuzzy number, drawback fraud detection, overvaluation goods/invoices, game theory
