Tax Law Commons^™

Harmoniserade Tulltaxor - Införlivande, Tolkning Och Tillämpning Av Internationella Regler För Varuklassificering, Christina Moëll

Christina Moëll

In international trade, various taxes and charges are levied on commodities; besides, goods may be subject to import and export restrictions. However, free trade agreements may stipulate that goods may be imported and exported free of charge. The regulations pertaining to different types of merchandise are reflected in the customs tariff of a state or customs union. The application of many regulations in customs law is thus dependent on the classification of goods under the customs tariff.

Like measures to protect trade and trade policy sanctions, international negotiations and agreements in the liberalization of trade and commerce require uniformity in …