Ukraine's current state of customs payments administration is undergoing transformations influenced by internal and external factors. However, customs taxation remains a significant fiscal tool that contributes to the accumulation of funds in national and local budgets. This study aimed to...

In einem Buch alle relevanten Vorschriften für das Jahr 2024 kompakt auf einen BlickJahr für Jahr ändern sich die zollrechtlichen Vorgaben. Die Mitarbeiter der Zoll- und Exportabteilung müssen sich stets mit den aktuellen Änderungen aus den Bereichen Ein- und Ausfuhrverfahren, Warenursprung...

This report summarizes key findings and recommendations from a remote technical assistance (TA) assignment performed by a short-term expert (STX), Mr. Djamel Bouhabel, from January 17 to February 4, 2021, to the General Customs Authority of Iraq (GCA). The main objective of the TA was to advise...

« Ayant acquis vingt années d'expérience au sein de l’adminis­tration douanière canadienne, l’auteur démystifie dans ce livre l’univers opaque de la douane commerciale canadienne. Il réussit à rendre ce sujet accessible à tous en abordant, entre autres, le classement tarifaire,...

Strukturiert und praxisgerecht Mit dem AWG-Kommentar von Stein/Thoms steht dem außenwirtschaftsrechtlich interessierten Rechtsanwender eine aktuelle Kommentierung der Vorschriften des Außenwirtschaftsgesetzes sowie der relevanten Vorschriften der Außenwirtschaftsverordnung zur Verfügung, die...

The VAT e-commerce package heavily reforms rules applying to imports of small consignment goods. Yet, import VAT literature strictly focuses on a VAT perspective only. Vice versa, this article, favouring a customs law point of view, underlines issues that might undermine the effective...

The Brexit referendum of June 2016 gave rise to tremendous confusion in the United Kingdom, the European Union and internationally. In her subsequent presentations and White Papers, Prime Minister May appeared to be trying to calm the political waters at home by reassuring the people of Britain...

Introduction: Hydrocolonialism : the view from the dockside -- The custom house and hydrocolonial governance -- Customs and objects on a hydrocolonial frontier -- Copyright on a hydrocolonial frontier -- Censorship on a hydrocolonial frontier -- Conclusion: Dockside genres and postcolonial...

The present paper is the preprint of the chapter on customs legislation that is to be a part of the book "The Introduction to Ukrainian Law." The Customs Law is a complex branch of law, a set of legal norms regulating social relations that arise on the movement of goods and means of transport...

Despite the importance of trade facilitation as an area of trade and development policy, there have been very few impact evaluations of specific trade facilitation reforms. This paper offers an evaluation of in-house clearance, a reform that allows qualified firms in Serbia to clear customs from...

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...

To carry out their various missions (collecting revenue, facilitating trade, and ensuring security), many customs administrations have established a risk management unit. In developing countries, however, because of the lack of dedicated human and material resources, intelligence and risk...

Despite the importance of trade facilitation as an area of trade and development policy, there have been very few impact evaluations of specific trade facilitation reforms. This paper offers an evaluation of in-house clearance, a reform that allows qualified firms in Serbia to clear customs from...

To carry out their various missions (collecting revenue, facilitating trade, and ensuring security), many customs administrations have established a risk management unit. In developing countries, however, because of the lack of dedicated human and material resources, intelligence and risk...