Volume 6, Number 2, September 2012

• Editorial
• Section 1 – Academic Contributions
  • Production, holding and movement of excise goods under duty suspension within the European Union
    Harald Jatzke
  • The legality of non-harmonised excise duties in the European internal market using the Federal Republic of Germany as an example
    Sabine Schröer-Schallenberg
  • Trade in goods subject to excise duties which have been released for consumption in other Member States
    Matthias Bongartz
  • Tackling cigarette smuggling with enforcement: case studies reviewing the experience in Hungary, Romania and the United Kingdom
    János Nagy
  • The linkage between tax burden and illicit trade of excisable products: the example of tobacco
    Adrian Cooper and Daniel Witt
  • Excise taxation of non-alcoholic beverages in Thailand: products, approaches, rates and administration
    Rob Preece
  • The role of bilateral and regional trade agreements in the modernisation of taxation and revenue policy in developing economies
    Leigh Obradovic
• Section 2 – Practitioner Contributions
  • Rethinking Customs’ procurement practices to deliver improved business outcomes
    Tom Doyle
  • Trade risk management: a global approach
    Lorraine Trapani
  • Changes to the role of US Customs and Border Protection and the impact of the 100% container scanning law
    Trang Nguyen
• Section 3 – An Excise Resource Summary
  • The Illicit Trade in Tobacco Products and How to Tackle It
    Elizabeth Allen
• Section 4 – Reference Material
  • Guidelines for Contributors
  • Editorial Board

Complete Issue