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.

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...

Mit der VO (EG) Nr. 1192/2008 beschert die Kommission durch die Veröffentlichung am Nikolaustag 2008 allen am grenzüberschreitenden Wareverkehr beteiligten Parteien (Wirtschaft und Zollverwaltung) ein hektisches Jahresende 2008. In 108 Änderungsbefehlen wird die ZK-DVO geändert - ein...

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...

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.