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 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 Johannesburg Convention on Mutual Administrative Assistance in Customs Matters as of 2003 is a crucial breakthrough and important legal tool for the implementation of risk analysis systems by customs authorities governed by The World Customs Organization (WCO) around the globe. However it...

The European Community Customs Code (Council Regulation [EEC] No. 2913/92) was changed in a so-called ‘small Customs Code revision’ by Regulation (EC) No. 648/2005 of the European Parliament and the Council. All changes of this ‘security initiative’ will enter into force after the...

The worldwide spread of the SARS-CoV-2 virus from Wuhan, Hubei province, China, in 190 countries (according to WHO figures: 219 countries, territories and economic areas) represents an unprecedented threat to Global Health and Global Trade in the times of Globalization – a truly global...

The World Trade Organization (WTO) has 164 member states and its Trade Facilitation Agreement (WTO TFA) currently has 149 signatories. The World Customs Organization (WCO) has 183 member states and its most successful legal instrument — the Harmonized System Convention (HSC) — has 158...

This paper investigates recent dynamic developments of the World Customs Organization (WCO) an intergovernmental Organization of 180 contracting parties that rules international customs matters and the co-operation of states in this field of work. During the last 5 years (2011–2015)...

Narcotic drugs are smuggled from the Americas to Europe and many parts of the World. While opium, cannabis, hashish or other drugs are mainly coming out of Asia or Africa and are channeled and smuggled to Europe mostly on a land passage (or very short maritime routes), cocaine is mostly produced...