More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention: HS) and are basing their customs tariffs thereon. The number of HS headings (four-digit code) and HS subheadings (six-digit...

The fundamental rules for the classification of goods into a customs tariff which complies with the Harmonized System for the Description and Coding of Goods (HS) are according to General Rule 1, the six general rules of classification, the terms of headings and the notes (and according to...

The fundamental rules for the classification of goods into a customs tariff which is complying to the Harmonized System for the description and coding of goods (HS) are according to general rule 1 solely the six general rules of classification, the terms of headings and the notes (and according...

More countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). Here is an overview for 2014 of the new countries which are using the worldwide uniform language of trade now and will apply the tariff scheme from 2015.

More and more countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). This paper examines, in the update 2009, the new countries which are using the worldwide uniform language of trade since 2007 and 2008 and which are...

More and more countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). This paper examines in the update 2012 the new countries which are using the worldwide uniform language of trade.

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organisation that was founded as European Customs Co- Operation Council in 1952 in Brussels/Belgium. It governs all Customs co-operation matters from tariff nomenclature, over universal Customs...

New gaps are emerging worldwide in all customs tariffs that are using the Harmonized Commodity Description and Coding System (Harmonized System Convention) following the technical revision as of 1 January 2007. Thirty-four headings are not in use for the next four to five years. This...

Dieser Beitrag untersucht die historischen und aktuellen Entwicklungen der Weltzollorganisation (WZO), einer zwischenstaatlichen Organisation mit 184 Mitgliedern, die internationale Zollangelegenheiten und die Zusammenarbeit von Staaten in diesem Arbeitsfeld regelt. In den letzten zehn Jahren...

Article 3 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA) requires each TFA member to issue advance rulings in a reasonable time that are binding on the applicant and the customs authorities of the issuing country. Such binding advance rulings cover, among other things,...