Der Beitrag stellt die Aufgaben und Arbeitsweise des Europäischen Rechnungshofs dar (eines Organs der Europäischen Union).

The Johannesburg Convention on Mutual Administrative Assistance in Customs Matters as of 2003 is a crucial breakthrough and important legal tool for the implementation of risk analysis systems by customs authorities governed by the the World Customs Organization (WCO) around the globe. However...

Die Europäische Kommission (Artikel 13, 17 EUV, Artikel 244 –250 AEUV, ex-Artikel 211–219 EGV) ist das politische Organ der EU, in dem die Mitglieder und die Willensbildung ganz von den Mitgliedstaaten gelöst sind – sie stellt die Exekutive der EU dar. Die Kommission versteht sich dabei...

Der Europäische Rat (Artikel 13, 15 EUV, Artikel 235-236 AEUV) ist mit dem Vertrag von Lissabon zu einem Organ der EU geworden. Der Europäische Rat gibt der EU die für ihre Entwicklung erforderlichen Impulse und legt die allgemeinen politischen Ziele fest, er wird jedoch nicht gesetzgeberisch...

More and more countries and economic regions are applying the Harmonized Commodity Description and Coding System (Harmonized System Convention). This article examines in the update 2011 the new countries that are using the worldwide uniform language of trade since 2007 and 2008 and that are...

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...

The Harmonized Commodity Description and Coding System (HS) is the most successful legally binding instrument of the World Customs Organization (WCO) with 156 contracting parties. More and more countries and economic regions are applying the HS nomenclature worldwide. But not all member states...

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...

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...

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organization of 176 Member States that was founded as European Customs Cooperation Council in 1952. The first Kyoto Convention on simplification of customs procedures is one of its most important...