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e and provides for the jurisdiction of Customs.

In addition, it should be noted that treaties if practiced over time, and if it is practiced by a majority of nations, then it could become part of Customary Law as practiced by states. North Sea Continental Shelf case involving Denmark, Netherlands and Federal Republic of Germany is a classic example involving land boundaries, thus has a bearing on International Customs Law in terms of Jurisdiction of Customs.

The Harmonized Commodity Description and Coding System is another example of as to the legal implication of customary law. The HS convention as it is commonly known had 138 participating nations listed as contracting parties as of 30th June, 2010. However, many other countries apply the same without being party to the convention, thus in those countries the application of HS code has become state practice, and given that it has been in practice over two decades or so with uniformity and consistency the HS convention would form to be customary law internationally, though there are countries who are not contracting parties to the same.

General Principals of Law

There are general principals of law which are recognized by civilized nations, and these form part of International law as well. From a customs law perspective one of the key aspects of this is the right to appeal against adverse judgment.

In addition, another aspect of the general principals of law that is applied from a customs perspective is the expectation that a breach of law results in penalties or sanctions against that breach and such sanctions should be proportionate to the breach that has occurred.

Subsidiary Means

As indicated above under the ICJ statute, though not considered part of International Law but to be used as a means of determining rules of law and a key component of International Customs unification process in achieving transparency and predictability are non treaty documents such as resolutions, recommendations, and declarations as handled by the WCO which are relevant in determining the International Customs law.

Recommendations, Declarations and Resolutions

Recommendations are not legally binding as indicated above, but as cited in WCO’s document ‘The Nature of WCO Recommendations and the procedures for their Acceptance’ a nation which accepts a recommendation does so with the condition for application that they are implicitly committed, insofar as possible to implementing its provisions. Thus, a country who willingly accepts WCO recommendations becomes bound by those recommendations, and the process of acceptance is through a notification sent to the WCO Secretary General.

Declarations are of a less binding nature though by nature stresses on principles, philosophies and good governance as is evident from the Arusha Declaration Concerning Good Governance and Integrity in Customs. However, declarations could become a convention over time as has been seen in other scenarios under the United Nations regime.

Resolutions are, similar in nature to declarations, and are not legally binding though it may have the support of the majority of nations, and WCO is home many such declarations. However, resolutions and declarations as statements of principals have taken on a legal force once again as is evident in the case of United Nations. The Resoluti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。