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Grundlagen der Einreihung von Waren in den Zolltarif

Author

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  • Weerth, Carsten

Abstract

Die Einreihung von Waren in den Zolltarif ist für den Anfänger schwierig und häufig wegen unterschiedlicher Entscheidungen der Zollbehörden bei Problemfällen schwer nachvollziehbar. Die zugrunde liegenden Regeln des Zolltarifrechts sind jedoch sehr systematisch aufgebaut und leicht zu erlernen. Dieser Beitrag erklärt die Grundlagen der Einreihung von Waren für Theorie und Praxis - mit besonderer Berücksichtigung der zur Verfügung stehenden Arbeitsmittel und Allgemeinen Vorschriften.

Suggested Citation

  • Weerth, Carsten, 2001. "Grundlagen der Einreihung von Waren in den Zolltarif," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2001, pages 434-439.
    • Handle: RePEc:zbw:espost:149103
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    File URL: https://www.econstor.eu/bitstream/10419/149103/1/AW-Prax_11_2001_Weerth_Grundlagen_Einreihung_Zolltarif.pdf
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    Citations

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    Cited by:

    1. Weerth, Carsten, 2008. "Basic Principles of Customs Classifications under the Harmonized System," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 61-67.
    2. Weerth, Carsten, 2008. "Harmonized System: Proposal for a Change of General Rule 1, for the introduction of Simple Classification Keys and for A Better Interlinkage of Headings and Notes," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(5), pages 185-188.

    More about this item

    Keywords

    Zollrecht; Customs Law; Zolltarifrecht; World Customs Organization;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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