Article 14
Article - Reports
- E12a - Concealment of tobacco products is constituted unlawful
- E12b - Intermingling of tobacco and non-tobacco products is constituted unlawful
- E12c - Online illicit trade is constituted unlawful
- E12d - Acting against good faith is constituted unlawful
- E12e - Obstructing illicit trade prevention or investigation is constituted unlawful
- E12f - Fraud is constituted unlawful
- E12g - Money-laundering is constituted unlawful
- E13 - Activities constituted criminal offences
- E131 - Details on criminal offences
- E14 - Unlawful conduct legislation
- E15 - Progress made in implementing Article 14
- E16 - Additional information on unlawful conduct
Documents
- Mediterranean Journal of Social Science. Definition of Customs Offences in International Law.
- Trends in Organized Crime. 2019. Illicit/cheap cigarettes in South Africa.
Links
- United Nations Conventional on Transnational Organized Crime (Palermo Convention.
- East African Community 2017. Customs Offences.
- WCO. Specific Annex H to the Revised Kyoto Convention (Customs Offences).
- WCO. Guidelines on Specific Annex H, Chapter 1 of the Revised Kyoto Convention. (Customs Offences).
- WCO. 2013. Compendium of Customs Operational Practices for Enforcement and Seizures (COPES).
- World Bank. 2000. How big is the worldwide cigarette-smuggling problem?
- WHO FCTC Knowledge Hub on Tobacco Taxation and Illicit Trade Policy Brief. 2019.
- Tobacco Control. 2012. From cigarette smuggling to illicit tobacco trade.
- Her Majesty’s Revenue and Customs Report. 2011. Tackling tobacco smuggling – building on our success.