Mit der VO (EG) Nr. 1192/2008 beschert die Kommission durch die Veröffentlichung am Nikolaustag 2008 allen am grenzüberschreitenden Wareverkehr beteiligten Parteien (Wirtschaft und Zollverwaltung) ein hektisches Jahresende 2008. In 108 Änderungsbefehlen wird die ZK-DVO geändert - ein...

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 national customs services of the twenty-seven EU Member States are playing a crucial role for the preparation of the admission of further states to the European Union (EU) by helping to build structures and teach the EU Customs Law in order to enable candidate states to apply the acquis...

The World Customs Organization (Organisation Mondiale des Dounaes) is an intergovernmental organization of more than 170 Member States that was founded as European Customs Cooperation Council in 1952. This paper gives a brief overview of its history and legal milestones.

The Nomenclature that is governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System Convention, Brussels, 14 June 1983) has resulted in an adjustment of many nomenclatures used worldwide for statistical and customs classifi cation because...

Many legal advisers, scientists and practitioners know since many years, that the Common External Tariff (CET) of the European Community (EC) is being applied non-uniform from the different national customs services and that the economic operators are using this systematic fault of the EC for...

Regional Trade Agreements (RTAs) are growing more and more important in the global trade in goods and services. Between 1958 and 2005, 141 RTAs concerning the trade in goods were indicated to the General Agreement on Tariffs and Trade (GATT) Secretariat (since 1995 the World Trade Organization...

Some scientists and authorities are arguing that tariffs are growing more and more unimportant since eight GATT/WTO-Tariff-Rounds have resulted in tremendous reductions of the original tariff rates in the late 1940ies. The Non-Tariff-Measures however are gaining more importance. A...

The Authorized Economic Operator (AEO) status has been introduced by the World Customs Organization (WCO) and its Framework of Standards to Secure and Facilitate Global Trade (SAFE) in order to combat terrorism in trade. This article shows the distribution of the AEO programmes in the world.