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 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...

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...