Harmonization of Rules Relating to Tariffs
This chapter analyzes international harmonization of rules relating to tariffs, comprising tariff classification, tariff evaluation and rules of origin. It traces its history in each regulatory area from European initiatives in the mid-19th century to ongoing harmonization work conducted by the WTO and WCO (World Customs Organization) in the present. A major focus is on efforts to reconcile regulatory differences between Europe and the US and to coordinate the works of the GATT/WTO and the CCC (Customs Cooperation Council)/WCO.
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