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...

The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute...

The Authorized Economic Operator (AEO) status is being introduced around the globe in more and more countries in order to combat terrorism by better security measures in World Trade. This paper gives an overview about existing AEO programmes and new AEO programmes which are about to start in...

The paper analyses basic transformation tendencies in the international trade policy standards generated within frameworks of global and regional institution and their influence upon customs and border formalities. The transformation of standards is also supplemented with crucial changes in a...

This article suggests that Israeli purchase tax – a major component of commercially imported cars' taxation – involves elements that may be considered incompatible with Israel's commitments in international trade agreements, including its association agreement with the EU, and thus its...