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 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...

From 1948 to 1994, the General Agreement on Tariffs and Trade (GATT) Secretariat received 124 indications of Regional Trade Agreements (RTAs) relating to the trade in goods, and since the creation of the World Trade Organization (WTO) in 1995, more than 240 additional RTAs (covering trade in...

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.

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organisation that was founded as European Customs Co- Operation Council in 1952 in Brussels/Belgium. It governs all Customs co-operation matters from tariff nomenclature, over universal Customs...

Some scientists and authorities are arguing that tariffs are growing more and more unimportant since eight GATT/WTO-Tariff-Rounds have resulted in tremendous reductions of the original tariff rates in the late 1940ies. The Non-Tariff-Measures however are gaining more importance. A...

The Authorized Economic Operator (AEO) status has been introduced by the World Customs Organization (WCO) and its Framework of Standards to Secure and Facilitate Global Trade (SAFE) in order to combat terrorism in trade. This article shows the distribution of the AEO programmes in the world.

§ 32 ZollVG wurde mit dem Gesetz zur Änderung des ZollVG vom 10.3.2017 umfangreich geändert. § 32 ZollVG ist überschrieben mit "Nichtverfolgung von Steuerstraftaten und Steuerordnungswidrigkeiten; Zollzuschlag". Die Vorschrift des § 32 ZollVG typisiert bestimmte Bagatellverfehlungen, für...

Der Zugelassene Wirtschaftsbeteiligte (AEO) wurde mit Wirkung vom 1. Januar 2008 geschaffen. Neun Jahre sind vergangen, nach denen es nun erneut gilt, eine Zwischenbilanz zu ziehen - wurden die Erwartungen und Antragszahlen erreicht, was gibt es an Neuerungen und welche Tendenzen sind erkennbar?...