Weerth, Carsten - In: Customs Scientific Journal CUSTOMS 7 (2017) 1, pp. 50-62
define the term "developing countries". In the main section this paper discusses the term "developing countries" and examines … HS nomenclature worldwide. But not all member states are applying the same version of the HS nomenclature. Developing … countries are allowed to use another (earlier) version of the nomenclature according to article 4 HS, however the WCO does not …