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...

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...