Customs Co-operation Council Research Articles

The International Convention on the Harmonized Commodity Description and Coding System: Legal Pillar Behind the Harmonized System

The International Convention on the Harmonized Commodity Description and Coding System (HS Convention) is an international agreement that applies a systematic and manner to describe commodities in global trade. It effectively provides a universal language that communicates trade matters amongst stakeholders. Despite having a significant impact on international trade, little is known about the legal texts of the HS Convention. therefore, therefore examines the architecture of the HS Convention, discusses its objectives, analyses its impact. Coding, Commodities, Customs Cooperation Council, Description, Harmonized, Harmonized System (HS), HS Convention, Nomenclature, Trade facilitation

ANALYSIS OF THE LEGAL INSTRUMENTS OF THE EUROPEAN UNION REGULATING ITS LEGAL STATUS IN THE WORLD CUSTOMS ORGANIZATION

A task. To systematize and analyze the EU legal instruments and tools developed by authorized European institutions in connection with the consideration of an application for membership in the World Customs Organization. Conclusions. The research article is devoted to the issue of the EU legal status in the WCO and the use of the EU precedent for the implementation of the Strategic Directions for the Development of Eurasian Economic Integration until 2025 (Strategic Directions) in terms of joint actions with Member States aimed at obtaining the Union's membership status in the WCO. The subject of the study is the EU approaches to the legal status in the WCO; explanatory memorandum of the European Commission on WCO membership; Council decision on the accession of the European Communities to the World Customs Organization and the exercise of rights and obligations akin to membership ad interim; Declaration of competence by the European Communities in matters covered by the Convention establishing a Customs Co-operation Council. The analysis of the EU legal instruments in relation to the WCO membership can be used to develop legal tools for the Eurasian Economic Union (EEU) to obtain the status of the WCO member in the course of implementing the Strategic Directions. Social Consequences. Conducting a study of the legal status of customs and economic unions in the WCO is associated with the implementation of paragraph 11.7.5. of Strategic Directions in terms of cooperation with this international organization. Practical value. The results of the study are of interest to the customs cooperation block of the Eurasian Economic Commission (EEC), and can be used by specialists from customs and other executive authorities in the EEU member states, EEC experts to organize and implement mutually beneficial customs cooperation between the EEC and the WCO. The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence». Originality/value. The research material is based on an analysis of the practical aspects of the activities of the EU, the WCO and is the result of a comprehensive study of the issue of the legal and organizational basis for obtaining the WCO member status by economic and customs unions.

The Establishment and Application of the DNA of Customs Law and Practice

This article is a synthesis of the author’s previously published books and theses (see Walsh, 1986; Walsh, 1996; Walsh, 2015, Walsh, 2020). Notwithstanding the findings of the Irish Commission on Taxation in 1985 (see Irish Government, 1985) (to the effect that they found customs law and administration to be “impenetrable” owing to its antiquity), the author takes the contrary view, which is that customs law, generally, has a perceptible pattern that can be traced and explained in a simple and straightforward manner to yield its raison d’être (its DNA). His particular premise is that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices; that these principles of taxation and customs control determine the broad framework of customs legislation generally; and this has been the position from time immemorial, right up to the present day. To validate this premise, he has identified and distilled these formulating principles as they evolved over the centuries in Irish (and English) law. Having done so, he further goes on to house them within the framework of Adam Smith’s so-called canons of taxation (see Smith, 1776) to make them more meaningful in the overall scheme of taxation. It is worth noting that Smith was once a Commissioner of Customs in Scotland. At the same time, the author demonstrates that these principles are enshrined in the customs law of the European Union (EU) and have been influential in the formulation of the original, overarching Kyoto Convention on the Simplification and Harmonisation of Customs Procedures, and its successor, the Revised Kyoto Convention. During its Comparative Studies of Customs Procedures undertaken in the 1950s and 1960s (see Customs Co-operation Council, n.d.), the then Customs Co-operation Council (CCC – now the World Customs Organization) independently came to the same broad conclusion – albeit without identifying or specifying the underpinning individual principles involved. The studies covered the entire spectrum of customs law and embraced the procedures and practices in force in all the then Council member countries. The studies covered the following customs procedures: (a) Study No. 1 (1957) – Importation by Sea: Formalities on Arrival of Ships, prior to Unloading (b) Study No. 2 (1957) – Importation by Sea: Unloading (c) Study No. 3 (1958) – Importation by inland frontiers: Formalities on arrival up to presentation of goods declaration (d) Study No. 4 (1959) – Importation by Air: Formalities on arrival of aircraft, up to presentation of goods declaration (e) Study No. 5 – (Date Unknown) – Clearance of Goods for Home Use (f) Study No. 6 (1964) – Customs transit of imported goods (g) Study No. 7 (1965) – Customs warehousing procedure (h) Study No. 8 (1966) – Temporary Admission (i) Study No. 9 (1968) – Drawback (j) Study No. 10 (1966) – The right of appeal in customs matters (k) Study No. 11 (1968) – Rail traffic.

Legal justification and genesis of the creation of the World Trade Organization

The article reveals the regulatory, legal and political rationale for the creation of the World Trade Organization. The authors study the regulatory and legal foundations of the functioning of the World Trade Organization. The article substantiates the implementation of one of the basic principles of international law (the principle of state cooperation) within the framework of the activities of the World Trade Organization. The authors reveal the genesis of the creation of the foundations and development of the World Trade Organization, as well as the institutional transformation of the Customs Cooperation Council into the World Trade Organization.

Sustainable Development and Modern Customs: A Review on Customs Conventions of World Customs Organization

Members of the World Customs Organization (WCO) do not take up expectedly the customs conventions introduced by the Customs Cooperation Council (CCC). To attract more members, the main question of the study is within which scope, the future customs conventions or amendments thereon should fall. To answer the question, this study investigates the alignment of customs conventions with the goals and pillars of the WCO and the United Nations to discover those goals, ignored by the customs conventions. It investigates the gap between the scope of customs conventions on one hand, and the modern customs and sustainable development, on the other hand. Our findings show that the ignored scopes are: environment, health, and organizational development; and ‘Temporary Admission (Istanbul)’ is the most inclusive and highly-influential WCO convention. Therefore, the CCC is advised to adopt the global customs conventions on these fields, based on the patterning of the ‘Temporary Admission (Istanbul)’. It attracts more members to join the conventions and increases the contribution of the CCC to both the modern customs establishment and sustainable development in the world. Trade law, Environment, EU law, Trade dispute, Arbitration, Dispute settlement, WTO, Export restrictions, Article XX, preferential trade agreement, timber

THE GIST OF THE WORLD CUSTOMS ORGANIZATION

In this article there is for the first time offered a theoretical justification for understanding the purpose (goals), tasks and functions of the World Customs Organization as interrelated categories. Emphasis is placed on the fact that the explanation of the essence of any international organization should begin with a description of its purpose (goals), objectives and functions. The position of the authors was formed taking into account the results of the generalization of doctrinal approaches of scientists to understand the essence of the World Customs Organization. Particular attention was paid to the characteristics of the provisions of the Convention establishing the Customs Cooperation Council of December 15, 1950, which is a constituent act of the World Customs Organization, as well as other international conventions, resolutions, declarations and recommendations adopted by this organization. It is emphasized that in contrast to the list of functions of the organization were specified in Art. III of the Convention establishing the Customs Cooperation Council of December 15, 1950, in its text there is no clear and unambiguous statement of the purpose (goals) and objectives of WCO. As a result of the study, the authors note that the purpose of WCO determines the desired result, the achievement of which should be aimed at the activities of the organization and is to promote cooperation between the governments of its members. And the achievement of this goal necessitates the solution of common tasks for WCO members, which specify the purpose of the organization. It was also investigated that the WCO objectives provided for in the Preamble to the Convention on the Establishment of Customs Cooperation Council do not exhaust their full list, the gradual expansion of which takes place through the adoption of legal acts by the WCO Council. It is also determined that objectives of WCO are subordinated to the functions of WCO.

Introduction of customs ethics and integrity standards as one of the main directions of development of anticorruption policy of the state in the customs sphere

The article is devoted to the analysis of anticorruption policy of the state in the customs sphere and the study of national and international legal acts. he United Nations General Assembly adopted the Code of Conduct for Officials of the Law Enforcement Agencies of 1979, the Lima Declaration of 11 September 1997, the Declaration of the Customs Co-operation Council on Good Governance and Anti-Corruption at Customs since 2003, the PICARD Professional Standards adopted by the General Assembly of the United Nations World Customs Organization from 2009, lawmaking activity of European states, The Law of Ukraine “On Prevention of Corruption” of October 14, 2014, the Code of Conduct of Employees, whose functional responsibilities include border management of April 15, 2016, and other normative legal acts are also considered.

The Revised Kyoto Convention versus the Old One: A Capable Tool for Trade Facilitation?

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 legal instruments. This article questions whether the Revised Kyoto Convention (RKC) is a success story, which countries are signatory countries, and whether the Developing countries are also participating in this area of trade facilitation.

A Short History of the World Customs Organization

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.

International aspects of investigating complex commercial frauds

Prior to the passage of the MA Act, assistance between Australia and other countries was rendered informally through Interpol and other informal agreements (Customs Cooperation Council) and was limited to investigations. The major exception to that limitation was that Australia's pre-existing extradition legislation already enabled it to take evidence on behalf of foreign countries for their use in criminal proceedings; however, this could be done unilaterally and carried no obligation of reciprocity.

Customs Co-operation Council

Customs Co-operation Council

Customs Co-Operation Council: Recommendation Concerning Illicit Traffic in Narcotic Drugs and Psychotropic Substances

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Customs Co-operation Council

Customs Co-operation Council

Customs Co-operation Council

Customs Co-operation Council

Free Flow of Works of Art across National Frontiers

There are numerous obstacles to the circulation of works of art beyond national boundaries. In order to overcome these difficulties several international organizations, including the Customs Co-operation Council and Unesco, have established international agreements and conventions to facilitate the international exchange of educational, scientific and cultural materials. Artists and museum directors will find useful information in the article on the regulations governing the transfer of works of art between countries.

The Customs Co-operation Council

The Customs Co-operation Council

Le Conseil de Coopération Douanière

by Lucienne Talloen.The article describes the origin, organization and functioning of the Customs Co-operation Council. The author begins by describing how the conception of European cooperation in...