Harmonization of procedures is still work in progress
04-03-2021
The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues
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faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.
Anna Gayk, Enrika Naujokė, Prof Dr Borys Kormych