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THE HARMONIZED TARIFF
The GATT environment has led to other conventions and uniform
application of Government activities by member nations. The
Customs Co-operation Council (CCC), now known as the World
Customs Organisation (WCO), based in Brussels, addresses the
technical aspects and proposes practical means for implementing
Customs matters in relation to imports and exports to or from
a country, respectively.
Australia (like so many other nations) has adopted the CCC
Nomenclature for the Classification of Goods in Customs Tariffs
and the Valuation of Goods for Customs purposes. In this way,
the movement of goods across international boundaries can
be identified through the Harmonised Commodity Description
and Coding System - that is, goods are subject to a tariff
classification that in essence, has uniformity around the
world, subject to additional local or domestic characteristics.
Australia's local trading laws are the responsibility of
the (current) federal Department of Industry, Science, and
Resources. Within that Department or in others closely related
thereto, exists various portfolios of Government that administer
the laws relating to import procedures.
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