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...

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.

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...

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 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...

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 (six-digit...

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organization of more than 170 Member States. It is of tremendous importance for the simplification of international trade and customs procedures; however, its modes of action and decision-making...

The national customs services of the twenty-seven EU Member States are playing a crucial role for the preparation of the admission of further states to the European Union (EU) by helping to build structures and teach the EU Customs Law in order to enable candidate states to apply the acquis...

The World Customs Organization (Organisation Mondiale des Dounaes) is an intergovernmental organization of more than 170 Member States that was founded as European Customs Cooperation Council in 1952. This paper gives a brief overview of its history and legal milestones.