Baltic Sea Convention is the Helsinki Commission, also known as HELCOM, or Baltic Marine Environment Protection Commission. The present contracting parties are Denmark, Estonia, the European Community, Finland, Germany, Latvia, Lithuania, Poland, Russia and Sweden. The ratification instruments were deposited by the European Community, Germany, Latvia and Sweden in 1994, by Estonia and Finland in 1995, by Denmark in 1996, by Lithuania in 1997 and by Poland and Russia in November 1999. Notes Bibliography Baltic Sea The Baltic Sea is a marginal sea of the Atlantic Ocean, enclosed by Finland, Sweden, Denmark, Estonia, Latvia, Lithuania, northwest Russia, Poland, Germany and the North
Border trade be worthwhile for a short international trip to the same purpose, although baggage restrictions can limit worthwhile savings to those for small high-value goods. Where border trade is done for tax evasion it forms part of the underground economy of both jurisdictions. Typical examples of this are the borders between Ukraine and Russia, between Norway and Denmark/Sweden/Finland/Russia/Estonia and between Denmark/Switzerland and Germany. For instance, the excise tax on alcohol is lower in Estonia than in Finland and much lower than in Sweden, thus it is common to buy large volumes of alcohol when returning from Estonia: there are shops in