Volume 9, Number 2, September 2015

Editorial
Section 1 – Academic Contributions
- Will the Court of Justice apply its anti-abuse doctrine in customs valuation cases?
  Krzysztof Lasiński-Sulecki
- Breaking the code: the impact of the Union Customs Code on international transactions
  Catherine Truel and Emmanuel Maganaris
- Ways to modernise customs risk management in Mongolia
  Tsendsuren Davaa and Batnasan Namsrai
- Illicit trade, economic growth and the role of Customs: a literature review
  Eukeria Mashiri and Favourate Y Sebele-Mpofu
- Nepal’s excise systems and the legal frameworks: agendas for reform
  Uma Shankar Prasad
Section 2 – Practitioner Contributions
- Rwanda Electronic Single Window supports trade facilitation
  Christian Nizeyimana and Luc De Wulf
- Political will as an enabler for a customs administration to implement coordinated border management: a practical example
  Theo Colesky and Roux Raath
- Germany – unlocking trade and customs potential in Africa
  Dhunraj Kassee
Section 3 – Special Reports
- 10 Years of promoting the academic standing of the customs profession
  David Widdowson
Section 4 – Reference Material
- Guidelines for Contributors
- Editorial Board