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uthorized Economic Operator (AEO) who would get preferential treatment at the border from a customs perspective, and allows a trader who has achieved compliance with AEO standards to be mutually recognized by other nations though left for individual nations to establish bilateral arrangements to do so, hence the complexity of a Global AEO status may be yet to come.

It should be noted that contracting parties need to bring in domestic legislation, regulations, directives, decrees and operating instructions towards interpreting the obligations under the convention. Given the expectation of globally unifying the simplified processes towards trade facilitation the transparency and predictability of the processes are an essential and binding component of the convention.

WTO Agreement on Valuation

Another agreement of significance from a legal perspective is the WTO Valuation Agreement to which Sri Lanka is party to, which defines process that is to be used in valuation of goods at the border for application of tariff. The agreement focuses on transparency and predictability in customs valuation and use of quantifiable and objective data for arriving at the value of goods. Central to this agreement is the use of Transaction Value as a primary means and a sequential application of other methods to arrive at the value of goods. Thus, subjective arbitrary valuation of goods by customs at the border is to a great degree is minimized.

Whilst, conventions and treaties under the purview of WCO provides for the Legal Instruments towards unification of customs processes, thereby leading to transparency and predictability, it is also pertinent to note that that there are conventions and treaties that are relevant to the Jurisdiction of Customs Authorities that are essentially conventions developed towards establishing borders of nations, as well as towards prevention trafficking in Narcotic Drugs. In addition legal implications of immunity granted to persons, vessels and aircraft are also relevant in the formulation of International Customs Law. Some of the relevant treaties which cover the Jurisdiction of Customs are given below;

United Nations Convention on the Law of the Sea (UNCLOS)

Chicago Convention on International Civil Aviation

Vienna Convention on Illicit Traffic in Narcotic Drugs and Psychotropic Substances

International Convention on Diplomatic Privileges and Immunities, Vienna 1961

Revised Kyoto Convention (Extraterritoriality)

Other Sources of International Customs Law

Customary Law and State Practice

As per the statute of the International Court of Justice (ICJ) indicated above established that International Custom as evidence of general practice can accepted as law, and as such the same principal would apply to International Customs Law as well. State practices could include the following as indicated in Diagram 1.3 below.

Diagram 1.3 – Sources of State Practices

Source : International Customs Law, Study Guide, p19. Canberra: Centre for Customs and Excise Studies, University of Canberra.

Most practices which had developed over time has now been now turned into treaties, Vienna Convention on Diplomatic Immunity and United Nations Law of the Sea Convention are examples which has become instruments of law as cited abov本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。