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World Customs Journal

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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

Filed Under: Archive

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Centre for Customs & Excise Studies
Charles Sturt University
Locked Bag 119
Kingston ACT 2604, Australia
Phone: +61 2 6272 6300

University of Münster
48143 Münster, Germany
Phone: +49 251 83 21100
Fax: +49 251 83 21102

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