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 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...

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...

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.

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...

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...