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the statute of the International Court of Justice (ICJ) which defines the sources of International Law.

Formulation of International Customs Law

Treaties and Conventions

As indicated above the major source of International Law are Treaties and conventions, and legal implications governing global customs activity is dealt with by the World Customs Organization. The adoption of Treaties and conventions in formulating customs law by a state has dependency on the ‘Treaty of Treaties’ the Vienna convention adopted in 1969 which defines the rules as to how treaties are formed, and interpreted.

It is binding on a state when it enters into a treaty and becomes a party via ratification of the treaty and accedes to it. Hence, the dualist and monist theories are relevant. A dualist country is where even though signatory to the treaty by its executive, domestic legislation needs to be formulated and ratified by its legislative body such as the parliament so as to bring in the content of the treaty as part of its own domestic law, and an example is Sri Lanka. Whereas, in a monist state a treaty becomes part of its legislation once the state has ratified the signatory to a convention, such as the United States where the President has the power by consent of the senate to make treaties, and as such treaties which are ratified in accordance with the constitution becomes part of the domestic law. However, Article 26 of the Vienna convention ‘Pacta sunt servanda’ should be noted which states that ‘Every treaty in force is binding upon the parties to it and must be performed by them in good faith’.

Some of the key WCO Treaties that formulate International Customs Law which covers majority of conflicts that are attributable to between customs and the Supply Chain fraternity are covered in brief below, whilst the complete list of treaties and conventions which constitute legal instruments of International Customs Law and in depositary and technically administered by WCO are given in Annexure I.

Convention establishing a Customs Co-operation Council of 1952

The customs co-operation council is the precursor to the World Customs Organization as it is known today and is the depositary of all treaties, conventions and agreements covering International Customs Law and as of 30th June, 2010 consists of 176 contracting parties to it. It is also responsible for the technical administration of the WTO agreements on Valuation and Rules of Origin. The stated mission of WCO is to ‘improve the effectiveness and the efficiency of its Member Customs administrations across the globe’. However, it should be noted that WCO is not a legislative body, but an entity which has legal capacity within the territory of its members to exercise its functions as indicated in Article XIII and as indicated in Article II of the Annex to the convention the Council will have Juridical personality, and such it could be argued that the Council does have powers to institute legal action, though limited to the territories of its members. In addition council’s powers in dispute settlement as indicated in Art III (e) shows that this be done in a conciliatory capacity, but binds members to accept recommendations of the council. Sri Lanka’s notice of ratification and accession to the convention became official in May 1967.

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